https://www.taxtmi.com/caselaws?id=153228 Apple juice was treated as a "beverage" within the ordinary wide meaning of that term, and the later notification under section 3-A(2-A) was applied as governing the specified goods at the point of sale to the consumer; the earlier multiple-point notification was regarded as superseded for that item, so taxation at the manufacturing stage was excluded. The account books were found unreliable because the cash book was not produced, but the excess turnover still required limited factual scrutiny to see whether sales to customers were proved. Tax on the apple juice sale was denied, while the rejection of accounts was upheld and the excess turnover issue remanded. en-us Wed, 12 Aug 1981 00:00:00 +0530 Fri, 19 Jul 2013 16:11:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153228 Apple juice was treated as a "beverage" within the ordinary wide meaning of that term, and the later notification under section 3-A(2-A) was applied as governing the specified goods at the point of sale to the consumer; the earlier multiple-point notification was regarded as superseded for that item, so taxation at the manufacturing stage was excluded. The account books were found unreliable because the cash book was not produced, but the excess turnover still required limited factual scrutiny to see whether sales to customers were proved. Tax on the apple juice sale was denied, while the rejection of accounts was upheld and the excess turnover issue remanded. Case-Laws VAT and Sales Tax Wed, 12 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153228