Specific commodity classification governs sales tax treatment, and general hotel beverage entries cannot override separate schedule entries.

Soda, aerated water and mineral water sold by a star hotel were held to fall within the specific sales tax entry for those commodities, rather than the general hotel beverage entry, because a specifically enumerated item must be classified under its own entry. The hotel could not claim the broader entry 40 treatment, and second sale exemption applied only where the statutory conditions were met. Purchase turnover of ice bought from unregistered dealers was also held assessable under section 5A, following binding precedent. The assessment was therefore sustained on both issues.

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Issues: (i) Whether soda and mineral water sold by a star hotel were taxable under entry 40 of the First Schedule to the Kerala General Sales Tax Act, 1963 at 6% or under entry 87 at 20%. (ii) Whether purchase turnover of ice from unregistered dealers was liable to assessment under section 5A.

Issue (i): Whether soda and mineral water sold by a star hotel were taxable under entry 40 of the First Schedule to the Kerala General Sales Tax Act, 1963 at 6% or under entry 87 at 20%.

Analysis: Entry 40 covered cooked food and beverages not falling under other specified entries and was intended for beverages normally made and served in hotels, such as coffee, tea and fruit juice. Soda, aerated water and mineral water were specifically covered by entry 87. Where a commodity is specifically enumerated in a separate entry, it is taxable under that specific entry rather than under the general hotel-beverage entry. A hotel purchasing such goods from registered dealers and reselling them would only get second sale exemption.

Conclusion: The commodities were correctly assessed under entry 87 at 20%, and the assessee's contention under entry 40 failed.

Issue (ii): Whether purchase turnover of ice from unregistered dealers was liable to assessment under section 5A.

Analysis: The issue was covered by earlier binding precedent, and the same legal position governed the assessment of purchase turnover of ice from unregistered dealers.

Conclusion: The assessment under section 5A was upheld.

Final Conclusion: The tax revision failed on both issues, and the assessment was sustained in full.

Ratio Decidendi: A commodity specifically classified in a separate entry in the sales tax schedule must be taxed under that specific entry, and a general description in another entry cannot override the specific classification.

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