Civil Appeal No(s). 2557-2578 of 2026

M/S Hamdard (Wakf) Laboratories vs Commissioner, Commercial Tax, U.P. Commercial

Date Issued: 25 February 2026
State: New Delhi
Source: Supreme Court of India
Views: 32

Summary

The Supreme Court **allowed the appeals**, holding that **"Sharbat Rooh Afza"** is classifiable under **Entry 103** of Schedule II, Part A of the UPVAT Act as a **fruit drink**. The judgment(s) of the High Court and the Tribunal were **set aside**. The Court ordered the respondent authorities to grant consequential relief, including the **refund or adjustment** of the excess tax paid (12.5% vs 4%) in accordance with the law.