JUDGMENT :

Ashok Bhushan, J.

Leave granted.

2. The issues raised in these appeals being inter-related have been heard together and the appeals are being disposed of by this common judgment.

3. Civil Appeals arising out of SLP(C) Nos. 14697-98 of 2016 are being treated as leading case, the facts of which case shall be noted in detail for deciding these cases.

4. Civil Appeals arising out of SLP(C) Nos. 14697-98 of 2016 and SLP(C) No.9467 of 2016 are between the same parties whereas Civil Appeals arising out of SLP(C) Nos.24460-61 of 2016 have been filed by different appellants.

Civil Appeals arising out of SLP(C) Nos. 14697-98 of 2016

5. The appellant-M/s. Parle Agro (P) Ltd. is a dealer engaged in fruit juice based drink known as `Appy Fizz' which has obtained certificate of registration under Kerala Value Added Tax Act, 2003 (hereinafter referred to as "Act, 2003"). The appellant was classifying the product as fruit juice based drink under Entry 71 of the notification issued under Section 6(1)(d) of Act, 2003 till 2007 and was paying @ 12.5% VAT. One M/s. Trade Lines (a distributor