M/S. PARLE AGRO (P) LTD. vs COMMISSIONER OF COMMERCIAL TAXES, TRIVANDRUM

The Supreme Court addressed the classification of 'Appy Fizz' under the Kerala Value Added Tax Act, 2003, specifically under Section 6(1)(d) and Section 6(1)(a). The Court held that the product should be classified as a 'fruit juice based drink' liable for 12.5% VAT, rejecting the assessment that classified it as an 'aerated branded soft drink' subject to 20% VAT. The judgment emphasized the importance of proper classification and the need for the authorities to consider expert opinions and certificates submitted by the appellant.