https://www.taxtmi.com/caselaws?id=209342 Synthetic essences used in aerated waters were treated as "blended flavouring concentrates in any form" for Item No. 5 of the Eleventh Schedule to the Income-tax Act, because a synthetic essence is itself a flavouring concentrate made up of more than one ingredient in blended form. The later Explanation to Item No. 5, though brought into force from 1 April 1988, was regarded as clarificatory and therefore as explaining the original scope of the entry rather than narrowing it. On that construction, aerated waters manufactured with synthetic essences fell within the disqualifying entry, and investment allowance was not available. en-us Fri, 10 Dec 2010 00:00:00 +0530 Mon, 22 Jul 2013 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209342 Synthetic essences used in aerated waters were treated as "blended flavouring concentrates in any form" for Item No. 5 of the Eleventh Schedule to the Income-tax Act, because a synthetic essence is itself a flavouring concentrate made up of more than one ingredient in blended form. The later Explanation to Item No. 5, though brought into force from 1 April 1988, was regarded as clarificatory and therefore as explaining the original scope of the entry rather than narrowing it. On that construction, aerated waters manufactured with synthetic essences fell within the disqualifying entry, and investment allowance was not available. Case-Laws Income Tax Fri, 10 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209342