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TMI Blog2013 (7) TMI 869X X X X Extracts X X X X X X X X Extracts X X X X ..... ENT:- The judgment of the court was delivered by BARIN GHOSH C.J.-Section 3A of the U.P. Trade Tax Act, 1948 prescribes the rate of tax. Sub-section (1)(d), with which we are concerned, is as follows: "(1) Except as provided in section 3D, the tax payable by a dealer under this Act shall be levied,- (d) on the turnover in respect of goods specified in the Schedule, at such point and at such ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, the 25th description of the goods was coffee, cocoa and chicory and the rate of tax prescribed was 10 per cent; whereas, the 64th description of the goods was soda water, lemonade, fruit juices and other soft beverages and syrups, squashes, jams and jellies and the rate of tax prescribed was 15 per cent. 3. The assessee sells, amongst others, cold coffee to its customers. The assessing officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... everage and, accordingly, carries a tax liability of 15 per cent or it is not such a goods dealt with in section 3A(1)(d) and, accordingly, is other than those goods and, therefore, taxable at the rate of 10 per cent? Whereas "beverage" means "drink other than water"; "drink" means "a liquid consumed as refreshment or nourishment". So, therefore, any liquid consumed as refreshment or nourishment, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that it is no longer coffee, but it has become a beverage? That was the real issue to be decided. The same has not been decided either at the assessment stage or at the appellate stage or at the Tribunal stage. 5. We, accordingly, interfere; set aside the assessment order, the appellate order and the order of the Tribunal; and remit back the matter to the assessing authority to decide the same ..... X X X X Extracts X X X X X X X X Extracts X X X X
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