The court had to decide if a powder should be taxed as a drink. The government said it was a drink because people mix it with milk. The court ruled that tax depends on what the product is at the moment it is sold.
AI AI-written summary, checked against the judgment. Every sentence links to the page and the exact words it rests on. Read the full text before relying on it; this is not legal advice.
The plain-language summary appears once the judgment has been read in full.
The full case story appears here once every argument has been read and checked.
The timelines appear here by themselves once the judgment has been read in full.
Chat becomes available once the case has been added to the library.
Earlier judgments this case relies on. Supreme Court cases are downloaded and indexed so you can open and read them too.
Later news in Smriti's archive connected to this judgment: stories that mention it, deal with the same issues, or involve the same people.