Brand name classification of purified water in closed jars falls within the higher tax entry under ordinary meaning of "capsuled".

Purified water sold in loose 5 and 10 litre jars under the trade name "Shital" was held to fall within Entry 154 of Schedule IIA to the Gujarat Sales Tax Act, 1969, rather than Entry 93 of Schedule I. The decisive point was that Entry 154 applies to goods sold under a brand name in a sealed, capsuled or corked bottle, jar or pouch, and the assessee's sticker amounted to use of a brand name. The jars were not treated as sealed or corked, but their closed tops were held to satisfy the ordinary meaning of "capsuled", bringing the goods within Entry 154.

---

---

Issues: Whether purified water sold in loose 5 and 10 litre jars under the trade name "Shital" fell under Entry 154 of Schedule IIA to the Gujarat Sales Tax Act, 1969, or under Entry 93 of Schedule I to the said Act.

Analysis: The expression "brand name" was applied to the assessee's trade name sticker on the jars, and the requirement in Entry 154 that the goods be sold under a brand name in a sealed, capsuled or corked bottle, jar or pouch was held to govern all goods listed in that entry, including purified water. The jars were not treated as sealed or corked containers, but their closed tops were held to answer the description of a "capsuled" jar on the basis of the ordinary dictionary meaning of "capsule".

Conclusion: Purified water sold by the assessee in such jars was held to fall within Entry 154 of Schedule IIA and not Entry 93 of Schedule I; the question was answered against the assessee and in favour of the Revenue.

Ratio Decidendi: To attract Entry 154, the goods must be sold under a brand name in a sealed, capsuled or corked bottle, jar or pouch, and the expression "capsuled" may include a jar with a closed top within its ordinary meaning.

---