Glucose-D classification under sales tax entry 127 upheld; later amendment treated as clarificatory

Glucose-D and Glucovita, in powder form and used after mixing with water as a non-alcoholic drink and supplementary energy food, were treated as falling within the Explanation to entry 127 of the Kerala General Sales Tax Act's First Schedule, which covered powders, tablets and concentrates used for preparing non-alcoholic drinks. The later insertion of the goods in entry 87 was regarded as confirming the same legislative understanding rather than creating a new taxable category. The classification under the unamended entry 127 was therefore upheld in favour of the assessee, and the amendment was treated as clarificatory.

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Issues: Whether Glucose-D/Glucovita was classifiable as a taxable item under entry 127 of the First Schedule to the Kerala General Sales Tax Act, 1963, and whether the later inclusion of the goods in entry 87 was only clarificatory.

Analysis: The product was in powder form and, when mixed with water, was used as a non-alcoholic drink and supplemental energy food. It was held to fall within the Explanation to entry 127, which covered powders, tablets and concentrates used for the preparation of non-alcoholic drinks. The subsequent amendment inserting Glucose-D/Glucovita in entry 87 was treated as confirming the same legislative understanding, because the amended entry was viewed as analogous to the earlier one and not as introducing a wholly new taxable category for the first time.

Conclusion: Glucose-D and Glucovita were held to be classifiable under entry 127 of the unamended First Schedule, and the amendment was treated as clarificatory. The classification was therefore upheld in favour of the assessee.

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