“Sharbat Rooh Afza” — Classification — Contains declared fruit juice and derives essential beverage identity from fruit-based constituents — Invert sugar syrup acts as carrier, sweetener, and preservative, not determinative of commercial identity — Fruit juice and allied distillates impart flavour and beverage character — Held to be classifiable as “fruit drink” under Entry 103.
2026 INSC 195 SUPREME COURT OF INDIA DIVISION BENCH M/S HAMDARD (WAKF) LABORATORIES Vs. COMMISSIONER, COMMERCIAL TAX, U.P. COMMERCIAL ( Before : B.V. Nagarathna and R. Mahadevan, JJ. ) Civil…


