Supreme Court Classifies Rooh Afza as Fruit Drink, Sets VAT at 4% in Uttar Pradesh

The Supreme Court of India ruled that Rooh Afza, produced by Hamdard (Wakf) Laboratories, is a fruit drink processed fruit product, subject to a 4% VAT under the Uttar Pradesh VAT Act, 2008. This decision overturned earlier rulings by the Allahabad High Court and the Commercial Tax Tribunal, which had classified it as a non-fruit drink liable for higher VAT. The court noted similar classifications in other states and described the interpretation as commercially recognized and bona fide.