2025-VIL-1249-BOM
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VAT High Court Cases

Bombay Sales Tax Act, 1959 - Classification of processed fruits as "fresh fruits" - The Assessee is engaged in the manufacture and sale of various processed food items such as pineapple slices, pineapple tidbits, fruit cocktail preserved in sugar syrup and canned in vacuum sealed containers - Whether the processed fruits like pineapple slices, pineapple tidbits, fruit cocktail preserved in sugar syrup and canned in vacuum sealed containers can be considered as "fresh fruits" covered by the scope of Entry A-23 - HELD - The processed fruits cannot be considered as "fresh fruits" covered by Entry A-23. The Court applied the "common parlance test" and observed that a customer seeking to buy "fresh fruits" would not be satisfied if offered the processed and canned fruits. The legislature's choice of the word "fresh" in the entry acts as a limitation and shows the intention to exclude fruits that are not in their natural state, such as dried, frozen, canned, or preserved foods. There is a clear and universally understood distinction between "fresh fruits", "canned fruits", and "preserved foods", and the processed fruits in question fall under the category of "canned fruits" or "preserved foods" rather than "fresh fruits". Therefore, the Tribunal was not justified in holding that the processed fruits are covered by the scope of Entry A-23 and are not liable to tax - The Tribunal's determination is set aside, and it is held that the processed fruits like pineapple slices, pineapple tidbits, fruit cocktail preserved in sugar syrup and canned in vacuum sealed containers are not "fresh fruits" covered by the scope of Entry A-23 and are liable to tax - The reference is answered accordingly
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