Chewing gum is not an eatable item says Gujarat HC: Bubble gum is not swallowed hence it attracts higher 12.5% tax, rules court

Gujarat High Court has ruled that chewing gum cannot be classified as an edible sweet or sweetmeat under state Value Added Tax provisions because consumers do not swallow the rubber base. Reversing an order by the state VAT tribunal, a division bench held that the product attracts a higher 12.5% tax under the residuary entry rather than the reduced 4% slab meant for confectionery.