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Order Date - 17 July 2025

M/S HERITAGE FOODS LIMITED & ANR.

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The issue in these petitions is whether flavoured milk has to be classified as Item 403 taxable at the rate of 5% or as Item 9930 taxable at the rate of 12%.
The Hon'ble Supreme Court has held that the issue has already been decided by this Court earlier.
The Writ Court has held that it has to be classified as Item 04030000 and has to be taxed at the rate of 5%.
The special leave petition against one such decision bearing SLP(C)(D) No. 17602 of 2025 has already been dismissed by this Court vide order dated 09.05.2025.
In view of the above, the present petitions also stand dismissed.

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