KSK Acts for Hamdard (Wakf) Laboratories; Supreme Court of India Classifies ‘Sharbat Rooh Afza’ as a ‘Fruit Drink’
KSK is pleased to announce that it has successfully represented Hamdard (Wakf) Laboratories before the Supreme Court of India in a significant VAT classification dispute concerning its iconic product, ‘Sharbat Rooh Afza’, under the Uttar Pradesh Value Added Tax Act, 2008.
A Bench comprising Hon’ble Justices B.V. Nagarathna and R. Mahadevan set aside the judgment of the Allahabad High Court and held that ‘Sharbat Rooh Afza’ is classifiable under Entry 103 of Schedule II of the UPVAT Act as a ‘Food Drink’. The Court accordingly ruled that the product attracts VAT at the rate of 4% for the relevant assessment year.
The judgment brings clarity to the tax treatment of traditional beverage concentrates and affirms the appropriate classification of ‘Sharbat Rooh Afza’ under the UPVAT framework.
The matter was argued before the Supreme Court by Senior Advocate Arvind Datar, who was briefed by our KSK team comprising Aditya Bhattacharya (Partner), Vipin Upadhyay (Partner), Simran Tandon (Associate Partner), Ritwik Tyagi (Associate), and Akriti Sharma (Associate).
KSK congratulates Hamdard (Wakf) Laboratories on this significant outcome and remains committed to delivering strategic and effective representation in complex tax disputes before constitutional courts.
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