Addl Commr Commercial Tax & Ors v. Cadila Health Care Ltd & Anr
2026 INSC 10785 October 202615 min read
Supreme Court: Form at Time of Sale Determines Tax Classification, Not End Use
The Supreme Court held that 'GRD Powder' and 'GRD Mix', sold in powder and biscuit form, are not 'Non-Alcoholic Drinks and Beverages' but fall under the residuary entry, as classification depends on the form at the time of sale, not end use.
Case Snapshot
- Case Name
- Addl. Commr. Commercial Tax & Ors. v. Cadila Health Care Ltd. & Anr.
- Citation
- 2026 INSC 1078
- Bench
- Justice Manmohan and Justice Arun Palli
- Date of Judgment
- October 5, 2026
- Area of Law
- Tax Law — Classification of Goods — M.P. Commercial Tax Act, 1994 — End Use vs. Form at Sale
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