Specific tariff entry prevails over general beverage entry: soda in a bar-attached hotel falls under aerated waters classification.

Soda sold in a bar-attached hotel was held to be classifiable under Entry 87 of the Kerala General Sales Tax Act, not under the broader reference to beverages in Entry 40. Entry 40 was read in context as covering cooked food and beverages normally associated with kitchen-prepared items in such establishments, while Entry 87 specifically covered non-alcoholic drinks and aerated waters. Because soda was treated as an aerated water and had already been placed under Entry 87 in earlier decisions, the specific entry prevailed over the general wording in Entry 40.

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Issues: Whether soda sold in a bar attached hotel is taxable under Entry 40 of the First Schedule to the Kerala General Sales Tax Act, 1963 or under Entry 87 of the First Schedule to that Act.

Analysis: Entry 40 covers cooked food including beverages sold or served in bar attached hotels and similar establishments. The expression "beverages" in that entry was held to be read in the setting of cooked food and items normally made in the kitchen of the assessee. Entry 87 specifically includes non-alcoholic drinks and aerated waters. Soda was treated as an aerated water, and earlier decisions had already classified soda under Entry 87. On that basis, the broader reference to beverages in Entry 40 could not displace the specific classification of soda under Entry 87.

Conclusion: Soda sold in the bar attached hotel does not fall under Entry 40 and is taxable under Entry 87.

Final Conclusion: The revision was allowed and the Tribunal's view was reversed, with the tax classification of soda settled in favour of the revenue.

Ratio Decidendi: Where a commodity is specifically covered by a tariff entry, it must be classified under that specific entry rather than under a broader descriptive entry that is contextually confined by its associated words.

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