{"id":33960,"date":"2026-10-12T07:33:05","date_gmt":"2026-10-12T07:33:05","guid":{"rendered":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/?p=33960"},"modified":"2026-10-12T07:37:48","modified_gmt":"2026-10-12T07:37:48","slug":"tax-classification-depends-on-product-form-at-sale-not-end-use","status":"publish","type":"post","link":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/tax-classification-depends-on-product-form-at-sale-not-end-use\/","title":{"rendered":"Tax Classification Depends on Product Form at Sale, Not End Use"},"content":{"rendered":"\n

<\/span>Tax Classification Depends on Product Form at Sale, Not End Use<\/span><\/h1>\n\n\n\n

<\/span>Supreme Court Clarifies the Law in Addl. Commissioner, Commercial Tax v. Cadila Health Care Ltd.<\/span><\/h2>\n\n\n\n

<\/span>I. Introduction<\/span><\/h2>\n\n\n\n

The Supreme Court of India has reaffirmed a principle of fiscal interpretation that taxpayers and tax officers meet every day: goods are classified for tax in the form in which they are supplied, and not by what the consumer may later do with them.<\/p>

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