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2019 (3) TMI 1817 - HC - VAT and Sales TaxClassification of goods - taxability - widely known drink "Frooti" - inclusion under Entry 14 of Schedule II of the Chhattisgarh Entry Tax Act, 1976 at the rate of 2% or not? - HELD THAT:- The Court is not moved or impressed by looking into those entries under those legislations because interpretation is required to be given in relation to the legislation which is subject matter of adjudication and/or interpretation before the Court - Merely because the Legislature did not show fruit juices as a separate Entry or have not mentioned the word 'including fruit juices' in Entry 14 of Schedule-II of the Act, 1976, it does not mean that "Frooti" ceases to be a non-alcoholic drink or a beverage. The Entry existing in the Act, 1976 as it stands today, in our opinion will also encompass fruit juices like "Frooti" under Entry 14 and it has to be taxed at the rate indicated in the said Entry. The learned Single Judge has rightly taken note of judicial precedents as well as the principle of such interpretation and has rightly come to a conclusion that only items or goods which cannot be fitted into the broad entries into the schedule of the taxing statute or definition, is required to be taken to the residuary entry or else it is the duty of the Court as also should be to endeavor to read such goods into the broad entries which has been provided by the Legislatures in the taxing Schedule - Entry 14 of Schedule-II of the Act, 1976 as it stands today will also include drinks like "Frooti" and it is not required to be taken to the Residuary Entry on the argument that it is a fruit product. Further, any reliance placed on the Fruit Products Order, 1955 would be required to be understood within the ambit and object of such legislation. Since the interpretation is in relation to a taxing statute vis-a-vis an Entry therein, even though other legislations or similar legislations could have shown fruit juices by name in a particular entry, non mention of the same will in no manner can compel this Court to accept the line of argument of the Appellants that "Frooti" by virtue of being a fruit product is not required to be treated as a non-alcoholic drink or beverage. Appeal has no merit and is dismissed - decided against appellant.
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