Restaurant sales of mineral water fall under the specific non-alcoholic drinks entry; proposed reference was rejected.

Mineral water served for consumption in or near a public restaurant, or supplied by such a restaurant, falls within the restaurant-specific entry for non-alcoholic drinks under Schedule Entry C-II-14 of the Bombay Sales Tax Act, 1959, even though it may also answer the description in Schedule Entry C-II-17. The narrower contention that mineral water was outside the ordinary meaning of non-alcoholic drinks was not supported by material and had not been raised before the Tribunal. On that basis, the proposed question was not treated as a substantial question of law, and the reference was declined.

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Issues: Whether mineral water served in a restaurant falls within Schedule Entry C-II-14 or is confined to Schedule Entry C-II-17 of the Bombay Sales Tax Act, 1959, and whether the proposed reference raised a substantial question of law.

Analysis: Mineral water is a non-alcoholic drink and, when served for consumption at or in the vicinity of a public restaurant or supplied by such restaurant, is covered by the wording of Schedule Entry C-II-14. The specific restaurant-related nature of that entry makes it applicable even though mineral water also answers to the description in Schedule Entry C-II-17. The common parlance contention was not raised before the Tribunal, and there was no material to show that mineral water would fall outside the ordinary meaning of non-alcoholic drinks. In the absence of such material, the proposed question did not warrant reference.

Conclusion: The proposed reference was rejected and the application was dismissed.

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