2012 (4) TMI 544

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er, For the Respondent : Ms. Hema Muralikrishnan ORDER:- The order of the court was made by MRS. CHITRA VENKATARAMAN J.-The assessee is on revision as against the orders of the Tamil Nadu Sales Tax Appellate Tribunal, Chennai (Additional Bench) January 18, 1996, January 29, 1996, December 18, 1996 made in T.A. Nos. 308 of 1995, 1005 of 1994, 166 of 1995, 308 of 1995 relating to the assessmen .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 39; the following words shall be substituted, namely: Fresh milk, recombined milk and milk drink with or without any addition thereto for being sold as a beverage." 3. As far as the assessee is concerned, the petitioner deals in flavoured milk. Going by the exemption notification, which is unqualified that means "fresh milk, recombined milk and milk drink with or without any addition t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 4. It is contended by the appellant that the beverage sold by the assessee contains additions and hence the same would not fall within the purview of the exemption notification. As already noted the exemption notification is unqualified and it exempts milk with or without any addition for being sold as beverage. As per the Oxford Dictionary "beverage" means "a type of drink except .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X