Procurement of “Holographic Labels” from Govt. for Affixing in Alcoholic Liquor Bottles is Procurement of “Goods”: Madras HC

The Madras High Court ruled that the procurement of holographic labels from the government for affixing on alcoholic liquor bottles is procurement of goods. This clarifies the classification of such transactions for tax purposes. The ruling has implications for the levy of taxes on such procurements. This decision provides clarity to businesses involved in the alcoholic beverage industry.