Case of Hamdard (Wakf) Laboratories vs Commissioner, SC Judgement Dated 25th February 2026. The apex court held that Rooh Afza is classifiable as a “fruit drink” under Entry 103 of Schedule II (Part A). The Court ruled that the product attracts VAT at the concessional rate of 4%, and not 12.5% under the residuary entry, for the relevant period. It clarified that regulatory or licensing classifications under food laws cannot control interpretation of fiscal entries unless expressly incorporated in taxing statute. The court emphasised that where a product can reasonably fall within a specific entry, resort to residuary entry is impermissible.