https://www.taxtmi.com/caselaws?id=160728 Soft drinks sold in pouches were treated as "bottled soft drinks" under entry 91 because the term was construed broadly to cover soft drinks kept in a container functionally equivalent to a bottle, and the levy at 8 per cent was sustained. The supply of squash and fruit jam was also treated as a taxable sale because the transaction involved manufacture and supply of finished goods with separate billing for materials and labour; it was classified under the entry covering foods, including fruit preparations sold under a brand name, and the turnover was upheld as taxable under entry 103. The assessment and classification made by the tax authorities were sustained in full. en-us Thu, 06 Jul 2000 00:00:00 +0530 Mon, 23 Dec 2013 17:38:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160728 Soft drinks sold in pouches were treated as "bottled soft drinks" under entry 91 because the term was construed broadly to cover soft drinks kept in a container functionally equivalent to a bottle, and the levy at 8 per cent was sustained. The supply of squash and fruit jam was also treated as a taxable sale because the transaction involved manufacture and supply of finished goods with separate billing for materials and labour; it was classified under the entry covering foods, including fruit preparations sold under a brand name, and the turnover was upheld as taxable under entry 103. The assessment and classification made by the tax authorities were sustained in full. Case-Laws VAT and Sales Tax Thu, 06 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160728