https://www.taxtmi.com/caselaws?id=158044 A powdered product that must be mixed with water before consumption is not a "beverage" in its ordinary commercial sense, because the taxed entry covers goods that are themselves liquid drinks sold as such. The later legislative insertion expressly covering soft drink powders, tablets and crystals supports the view that such products were not already included in the earlier entry. On that basis, the product did not fall within entry 33(2) of Schedule C as a non-alcoholic beverage sold in sealed containers, and the classification question was answered in favour of the assessee. en-us Wed, 11 Jan 1995 00:00:00 +0530 Tue, 15 Oct 2013 16:07:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158044 A powdered product that must be mixed with water before consumption is not a "beverage" in its ordinary commercial sense, because the taxed entry covers goods that are themselves liquid drinks sold as such. The later legislative insertion expressly covering soft drink powders, tablets and crystals supports the view that such products were not already included in the earlier entry. On that basis, the product did not fall within entry 33(2) of Schedule C as a non-alcoholic beverage sold in sealed containers, and the classification question was answered in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 11 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158044