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2011 (8) TMI 1024 - HC - VAT and Sales TaxWhether GRD powder and GRD bix would fall within the expression "non-alcoholic drink and beverage" as employed by the Legislature in entry 20(ii) of Part IV of the Second Schedule of the Madhya Pradesh Commercial Tax Act, 1994 and under entry 14 of Schedule II of the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976, so as to attract a higher rate of tax at ten per cent and two per cent, respectively? Held that:- The expression "beverage" as is commonly understood means any liquid other than water, which may be consumed neat or after dilution. Thus, the products in question, namely, GRD powder and GRD bix which are admittedly not in liquid form cannot be said to fall within the relevant entries, namely, entry 20(ii) of Part IV of Schedule II of the 1994 Act and entry 14 of Schedule II of the Entry Tax Act. The decisions relied upon by the learned counsel for the Revenue are clearly distinguishable. The writ petition is allowed. The orders passed by the assessing authority as well as revisional authority contained in annexure P2 and P3 dated April 7, 2001 and annexure P8 dated September 30, 2002 are hereby quashed. The respondents are directed to refund the tax collected in excess for the relevant period along with interest at the rate of six per cent per annum
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