Supreme Court of India
Addl.commr.commercial Tax. v. Cadila Health Care Ltd.
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What the Court ordered
Before parting with the present appeals, this Court places on record its appreciation for the assistance rendered by all the learned counsel, who appeared, in particular, Mr.
Judgment, page 12
In brief
The respondent manufactured and sold 'GRD Powder' and 'GRD Mix', health products supplied across the counter in powder and biscuit form, whose packaging depicted the product as a drink and instructed consumers to mix it with milk or water and enjoy it hot or cold. For Assessment Year 1997-1998 the revenue sought to classify the goods as 'all kinds of non-alcoholic drinks and beverages including syrups, cordials, distilled juices, ark and essences...' under Entry 20(ii), Part IV, Schedule II of the M.P. Commercial Tax Act, 1994, taxable at 10%, relying on the diluted end product.…
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