https://www.taxtmi.com/caselaws?id=156878 Bru powder was held not to fall within the entry for non-alcoholic drinks and beverages because sales tax classification depends on popular and commercial understanding, and a powder used to make a drink is not itself a drink. For the later period, Bru was treated as coffee under the specific entry covering coffee, including coffee powder, rather than the broader entry for branded non-alcoholic drinks and beverages. The specific entry prevailed over the general one because the product commercially answered the description of coffee. The assessee's classification was accepted and the higher levy under the wider entry was rejected. en-us Tue, 23 Jan 1990 00:00:00 +0530 Wed, 25 Sep 2013 17:31:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156878 Bru powder was held not to fall within the entry for non-alcoholic drinks and beverages because sales tax classification depends on popular and commercial understanding, and a powder used to make a drink is not itself a drink. For the later period, Bru was treated as coffee under the specific entry covering coffee, including coffee powder, rather than the broader entry for branded non-alcoholic drinks and beverages. The specific entry prevailed over the general one because the product commercially answered the description of coffee. The assessee's classification was accepted and the higher levy under the wider entry was rejected. Case-Laws VAT and Sales Tax Tue, 23 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156878