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TMI Blog2008 (7) TMI 557X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Kerala High Court dismissing two revision petitions filed by the appellants, i.e., Pioma Industries and Rasna Pvt. Ltd. The assessment years involved are 1997-98 and 1999-2000. The dispute lies within a very narrow compass. The question is whether "Rasna" is taxable as a "beverage " or "non- alcoholic drink". For the two assessment years the relevant entries were entry 56 and entry 87, respectively for the year 1997-98 and for the year 1999-2000 entries 124A, 141 and 97, respectively. The assessing officer, the first appellate authority, the Tribunal and the High Court held that "Rasna" is to be taxed as "non-alcoholic drink". According to the learned counsel for the appellants, "Rasna" is a powder which is nothing but a soft drin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sences of all kinds and powders or tablets used for making food preparations. At the point of first sale in the State by a dealer who is liable to tax under section 5 12.5% 87. Non-alcoholic drinks, squashes, sauces, aerated waters, mineral water, beverages, Horlicks, Boost, Bournvita, Complan, Glucose-D, Glucovita and similar items whether bottled, canned or packed, Explanation: Powders, tablets and concentrates used for the preparation of non-alcoholic drinks, shall, whether or not they are bottled or canned, be liable to tax under this entry. -do- 20% During 1999-2000 till 31.12.1999: 87. Non-alcoholic drinks whether bottled, canned or packed. Explanation: Powders, tablets, granules and concentrates used for the preparation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and 124A. The Explanation to the entries 87 and 124A also has relevance. Undisput- edly, entries 87 and 97 relate to non-alcoholic drinks. It appears that the stand taken by the appellants about the article being "beverage" has not been specifically considered by the assessing authority, the first appellate authority, the Tribunal and the High Court. Whether a particular article can be called as a "beverage" has to be factually decided. That analysis has not been done. Similarly, the effect of the introduction of the entries 124A and 141 with the assessment year 1999-2000 has not been considered. Therefore, the effect of the change from January 1, 2000 has also not been considered and has not been analysed. In the circumstances, we remit t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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