Bombay High Court Holds Fruit Preserved in Sugar Syrup in Sealed Tins Attracts Sales Tax

The Bombay High Court has held that pineapple slices, tidbits, and fruit cocktails preserved in sugar syrup and sealed in tins cannot be treated as “fresh fruits” under Entry A-23 of the Bombay Sales Tax Act, 1959.

Since these are processed and preserved products, which are not perishable fruits in their natural state, they fall under taxable preserved-food categories.

The Court set aside the Tribunal’s order that classified such canned fruits as fresh produce.