(1986) 4 SCC 746: STATE OF KERALA v. MATHAI VERGHESE AND OTHERS

4 SCC 540Reported decision2013#7021 most cited

What is (1986) 4 SCC 746: STATE OF KERALA v. MATHAI VERGHESE AND OTHERS authority for?

The classification of 'soft serve' as distinct from 'ice-cream' depends on common parlance understanding and milk fat content, not solely on scientific or technical definitions, when determining excise duty liability.

16

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2012 to 2020.

Also referred to as

State of Kerala v. Mathai Verghese · excise duty · soft serve · ice-cream · milk fat content · common parlance · Section 11C · classification

Judgments citing (1986) 4 SCC 746: STATE OF KERALA v. MATHAI VERGHESE AND OTHERS