https://www.taxtmi.com/caselaws?id=161156 Glucose-D and Glucovita, in powder form and used after mixing with water as a non-alcoholic drink and supplementary energy food, were treated as falling within the Explanation to entry 127 of the Kerala General Sales Tax Act's First Schedule, which covered powders, tablets and concentrates used for preparing non-alcoholic drinks. The later insertion of the goods in entry 87 was regarded as confirming the same legislative understanding rather than creating a new taxable category. The classification under the unamended entry 127 was therefore upheld in favour of the assessee, and the amendment was treated as clarificatory. en-us Tue, 17 Mar 1998 00:00:00 +0530 Tue, 07 Jan 2014 18:21:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161156 Glucose-D and Glucovita, in powder form and used after mixing with water as a non-alcoholic drink and supplementary energy food, were treated as falling within the Explanation to entry 127 of the Kerala General Sales Tax Act's First Schedule, which covered powders, tablets and concentrates used for preparing non-alcoholic drinks. The later insertion of the goods in entry 87 was regarded as confirming the same legislative understanding rather than creating a new taxable category. The classification under the unamended entry 127 was therefore upheld in favour of the assessee, and the amendment was treated as clarificatory. Case-Laws VAT and Sales Tax Tue, 17 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161156