https://www.taxtmi.com/caselaws?id=155778 A soft-drink concentrate was held not to fall within entry 25-P of the Kerala General Sales Tax Act, 1963, because it was not a liquid drink or beverage for consumption. The Tribunal's finding that Rasna was only a concentrate was accepted, and there was no material to show that it was bottled or canned and sold under a brand name. It was treated as a raw material for preparing soft drinks rather than the taxable commodity described in the entry, so general rate tax applied. en-us Mon, 09 Jan 1989 00:00:00 +0530 Sat, 07 Sep 2013 16:33:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155778 A soft-drink concentrate was held not to fall within entry 25-P of the Kerala General Sales Tax Act, 1963, because it was not a liquid drink or beverage for consumption. The Tribunal's finding that Rasna was only a concentrate was accepted, and there was no material to show that it was bottled or canned and sold under a brand name. It was treated as a raw material for preparing soft drinks rather than the taxable commodity described in the entry, so general rate tax applied. Case-Laws VAT and Sales Tax Mon, 09 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155778