Bombay High Court Allows Revenue Appeal, Holds Mouth Freshener Classifiable Under Residuary Entry E1 of MVAT Act, Not as Spices. The court ruled that products made from spices through manufacture that become distinct commercial commodities, known as mouth fresheners, do not fall under the specific entry for 'spices of all varieties and forms' in Schedule C91, but are taxable at 12.5% under Entry E1.
18 Aug 2011The case involved an appeal by the Revenue under Section 27 of the Maharashtra Value Added Tax Act, 2002 against a decision of the Maharashtra Sales T...
