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of <h1>Kerala High Court Rules 'Rasna' Not Taxable Beverage</h1> <h3>Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes), Ernakulam Versus P. Sukumaran</h3> Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes), Ernakulam Versus P. Sukumaran - [1989] 74 STC 185 (Ker) The High Court of Kerala dismissed the tax revision case where the Revenue argued that 'Rasna' should be taxed as a non-alcoholic drink under entry 25-P of the Kerala General Sales Tax Act. The court upheld the decision of the Appellate Tribunal that 'Rasna' is a soft-drink concentrate and not a beverage, therefore not falling under entry 25-P. The court found no reason to interfere with the Tribunal's decision and dismissed the petition.
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