R. MAHADEVAN, J.
Leave granted.
2. The present batch of appeals arises out of the common judgment and
order dated 02.07.2018 passed by the High Court of Judicature at Allahabad1 in
Sales / Trade Tax Revision Nos. 617 of 2012, 527 of 2015, 383 of 2017, 410 of
Date: 2026.02.25
18:44:51 IST
Reason:
Hereinafter referred to as “the High Court”
2017, 47 of 2018, 528 of 2015, 529 of 2015, 7 of 2018, 8 of 2018, 9 of 2018,
457 of 2012, 458 of 2012, 459 of 2012, 460 of 2012, 461 of 2012, 462 of 2012,
464 of 2012, 465 of 2012, 466 of 2012, 467 of 2012, 468 of 2012 and 469 of
2012, whereby the High Court dismissed the revisions preferred by the appellant
and affirmed the order of the Commercial Tax Tribunal, Ghaziabad 2 holding
that the appellant’s product “Sharbat Rooh Afza” was liable to Sales Tax /
Value Added Tax at the rate of 12.5% under the residuary entry contained in
Schedule V of the Uttar Pradesh Value Added Tax Act, 20083.
2.1. The connected appeal has been filed against the judgment and order dated
03.08.2022 passed by the High Court in Sales / Trade Tax Revision Defective
No. 38 of 2022, wherein the High Court, following its earlier judgment dated
02.07.2018 in the aforesaid revisions, dismissed the revision and held that the
appellant’s product “Sharbat Rooh Afza” does not qualify as a fruit drink and is
exigible to Value Added Tax at the rate of 12.5% under the residuary entry.
