Soft-drink concentrate not classifiable as a taxable beverage when it is neither consumable drink nor branded bottled product.

A soft-drink concentrate was held not to fall within entry 25-P of the Kerala General Sales Tax Act, 1963, because it was not a liquid drink or beverage for consumption. The Tribunal's finding that Rasna was only a concentrate was accepted, and there was no material to show that it was bottled or canned and sold under a brand name. It was treated as a raw material for preparing soft drinks rather than the taxable commodity described in the entry, so general rate tax applied.

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Issues: Whether Rasna, being a soft-drink concentrate, fell within entry 25-P of the First Schedule to the Kerala General Sales Tax Act, 1963 as non-alcoholic drinks and beverages bottled or canned and sold under brand name.

Analysis: The Tribunal's finding that Rasna was only a concentrate and not a drink or beverage as such was accepted. A concentrate, not being a liquid drink for consumption, did not answer the description of "drinks" or "beverages". There was also no material to show that the product was bottled or canned and sold under a brand name so as to attract the entry. The product was therefore treated as a raw material for preparing soft drinks and not as the taxable commodity described in the entry.

Conclusion: Rasna did not fall under entry 25-P of the First Schedule to the Kerala General Sales Tax Act, 1963, and was taxable only at the general rate; the Revenue's revision failed.

Ratio Decidendi: A soft-drink concentrate, not being a drink or beverage in liquid consumable form and not shown to be bottled or canned and sold under a brand name, is not classifiable under an entry taxing non-alcoholic drinks and beverages.

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