M/s Hamdard (Wakf) Laboratories vs. Commissioner, Commercial Tax, U.P Commercial (2026 INSC 195) – Decided on 25th February 2026
In this case, the Appellant is engaged in the manufacture of “Sharbat Rooh Afza”, a non-alcoholic sweetened beverage made from invert sugar and combined with fruit juices, vegetable extracts, and…

