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2013 (7) TMI 869 - UTTARAKHAND HIGH COURTClassification of cold coffee - rate of tax - whether cold coffee is coffee or it is a soft beverage - meaning of beverage - beverage will have water, but it will not be pure water - It is not in dispute that coffee is added to water with milk, sugar, etc., and, thereafter, the temperature thereof is reduced before serving the same as cold coffee to the customers - can it be said that it is a beverage? - when beverage is also coffee in the sense hot or cold coffee, can it be said that it is no longer coffee, but it has become a beverage? - Held that:- The real issues has not been decided either at the assessment stage or at the appellate stage or at the Tribunal stage. - Matter remanded back to the Assessing Authority - Decided in favor of Revenue.
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