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2014 (4) TMI 543 - HC - VAT and Sales TaxWhether Tribunal was correct in holding the sales of mineral water by way of service in the restaurant as the sales of non-alcoholic drinks falling under Schedule Entry C-II-14, when there is a specific Schedule Entry C-II-17 for mineral water - Mineral water - Classification – Interpretation of Statute - Sales by way of service as the sales of non-alcoholic drinks in the restaurant – Held that:- Mineral water does fall under entries C-II-17 - However, it also falls under entry C-II-14 for mineral water is undoubtedly a non-alcoholic drink - Qua mineral water entry C-II-14 is a specific entry, deals with mineral water not generally but mineral water served for consumption inter-alia at or in the immediate vicinity of any public restaurant or in any club or supplied by a public restaurant or club. Firstly, this contention was not even raised before Tribunal - As noted in the order of Tribunal, no reason whatsoever was given for denial of the benefit as far as mineral water was concerned - The notification entry A-13(3) was applicable inter-alia in respect of non-alcoholic drinks served in restaurants - Had the issue been raised before the authorities under the BST Act, the respondent may well have furnished an answer to the same. It would be unfair to the respondent to permit such a contention to be raised in a reference u/s 61, although it was not raised before Tribunal - Secondly, there is no material on record to establish that in common parlance mineral water would not be included within the ambit of the words "non-alcoholic drinks" - It is not Revenue`s case that mineral water served by the respondent was an alcoholic drink - Revenue admits that it was non-alcoholic drink - That the plain meaning of the words "non-alcoholic drinks" includes mineral water is not and indeed cannot be denied - Thus absent any material, it is not possible to uphold the contention on the basis of the common parlance test - matter, therefore, does not raise a substantial question of law – Application dismissed – Decided against Revenue.
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