In a significant ruling for the food and beverage industry, the Supreme Court of India has held that the popular summer beverage “Sharbat Rooh Afza” qualifies as a “fruit drink” under the Uttar Pradesh Value Added Tax Act, 2008 (UPVAT Act). A Bench comprising Justice B.V. Nagarathna and Justice R. Mahadevan set aside the orders
‘Rooh Afza’ is a Fruit Drink, Not an Unclassified Item; Subject to Lower VAT Rate: Supreme Court
