Mumbai: In a significant ruling on product classification under the Bombay Sales Tax Act, 1959, the Bombay High Court has held that Nescafé Premix must be taxed at 8% as “coffee / instant coffee,” and not at the higher rate of 16% applicable to general beverage powders.

A bench of Justices M. S. Sonak and Advait Sethna reiterated the cardinal principle that specific tax entries must prevail over general ones. Applying the common parlance test, the court concluded that Nescafé Premix, as marketed and consumed, had created a clear perception of “instant coffee”.

The case arose from a dispute between Nestlé India Ltd. and the Sales Tax Department regarding whether Nescafé Premix — containing 8.5% soluble coffee powder, 54% sucrose, 37% partially skimmed milk powder and 0.5% maltodextrin — should be classified under Schedule Entry C-II-3 (8%) or Entry C-II-18(2) (16%).

The Commissioner of Sales Tax had earlier ruled in 1998 that the product fell under the higher-taxed general entry for powders used in non-alcoholic beverages, emphasising that the coffee content was “minuscule 8.5%”.

The Maharashtra Sales Tax Tribunal reversed this decision in 2001, holding that ingredient percentage was not decisive — relying on Supreme Court precedent that even small quantities, like salt in food, do not alter the essential character of the final product.

Upholding the Tribunal’s order, the HC stressed that the product’s actual use and consumer understanding were crucial. “Ultimately, in all such matters, we must go by the common parlance test,” the bench said.

It noted that the premix was expressly marketed as Nescafé Premix and used to dispense Nescafé from vending machines simply by adding hot water. “The resultant product, in common parlance, was nothing but Nescafé,” the Court observed.

Rejecting the Department’s argument that low coffee content disqualified it from being considered instant coffee, the Court agreed with the Tribunal that removing coffee powder altogether would fundamentally change the product’s identity — demonstrating that the coffee component, though proportionally small, was determinative of classification.

The bench also emphasised that Entry C-II-3, covering “coffee” and “instant coffee”, was a specific entry and therefore prevailed over the general entry for beverage powders under C-II-18(2). “The concept of instant coffee must conform to modern development and modern perceptions,” the Court added.

Kolkata, Dec 6: A Trinamool Congress leader was killed, and five others were seriously injured in a violent clash between two factions of the ruling party in West Bengal’s Birbhum district, police said on Saturday.

The incident occurred in the Nanoor area of Birbhum district late on Friday night. The deceased Trinamool leader, who was beaten to death, has been identified as Rashbehari Sardar alias Dodan (50).

According to police, the deceased is known to be a follower of Trinamool Birbhum Zilla Parishad president Faizul Haque alias Kajal Shaikh. The injured were taken to Mangalkot Block Hospital in East Burdwan district. The body of the deceased Trinamool leader has been taken to Mangalkot Sub-divisional Hospital for post-mortem examination.

The clash broke out while villagers were gathered at the Natmandir in Patichhara village in ​​Nanoor during Nabanna festivities. As the group was chatting, another group allegedly launched an unprovoked assault, leading to the fatal attack.

Those who carried out the attack are known to be followers of former Zilla Parishad corporator Abdul Karim Khan, who is close to Trinamool Congress strongman and former Birbhum district president Anubrata Mondal.

The Trinamool factional conflict ahead of the upcoming 2026 state Assembly elections is a matter of concern for the party leadership, sources in the Trinamool Congress said.

Following the incident, there has been widespread tension in the area. A large police force, including a combat force, has been patrolling the villages to ease the tension. Locals alleged that the death was due to Trinamool factional conflict. However, no top leader of the Birbhum district Trinamool Congress has officially spoken about the incident so far.

“One person was killed, and five others were injured in a clash last night. The injured are being treated at a hospital. Some of them have serious head injuries. An investigation has started. Extensive patrolling is being conducted to prevent any further escalation,” said a senior officer of the Birbhum district police.

Mumbai: In a major anti-narcotics crackdown, the Anti-Narcotics Cell (ANC) of the Mumbai Police has carried out six coordinated operations across the city — Borivali, Khar, Bandra West, Dharavi East and Goregaon — resulting in the arrest of 10 drug peddlers and the seizure of heroin and mephedrone (MD) worth more than ₹4 crore.

A total of 739 grams of heroin, 452 grams of mephedrone, and ₹5,87,000 in cash were recovered during the operations.

ANC Kandivali Unit has arrested a duo for selling heroin illegally in Borivali with 511 g of heroin worth approx. ₹2.04 crore, along with a mixer grinder and drug-processing equipment.

In a second action near Devipada Subway on Western Express Highway, two more persons were arrested with 123 g of heroin worth approx. ₹49 lakh.

In Goregaon East, one man was arrested while selling MD; police seized 230 g of MD worth approx. ₹57.5 lakh. All three cases are being further investigated by the Kandivali Unit.

ANC Bandra Unit has arrested two peddlers for selling heroin and seized 105 g of heroin worth approx. ₹15.75 lakh. Investigation is underway under the Bandra Unit.

Whereas ANC Azad Maidan Unit has booked two persons in Goregaon West for selling MD and seized 122 g of MD worth approx. ₹36.6 lakh. Further probe by the Azad Maidan Unit.

ANC Worli Unit arrested one person in Dharavi for MD trafficking with 100 g of MD worth approx. ₹25 lakh. The case is under investigation by the Worli Unit. With these seizures, the ANC has successfully intercepted a major distribution chain operating across different suburban pockets of Mumbai.

Police officials said the Mumbai Police is committed to building a drug-free society and will continue tracking and dismantling narcotics networks across the city.