https://www.taxtmi.com/caselaws?id=161586 Soda sold in a bar-attached hotel was held to be classifiable under Entry 87 of the Kerala General Sales Tax Act, not under the broader reference to beverages in Entry 40. Entry 40 was read in context as covering cooked food and beverages normally associated with kitchen-prepared items in such establishments, while Entry 87 specifically covered non-alcoholic drinks and aerated waters. Because soda was treated as an aerated water and had already been placed under Entry 87 in earlier decisions, the specific entry prevailed over the general wording in Entry 40. en-us Tue, 01 Oct 2002 00:00:00 +0530 Sat, 01 Feb 2014 14:39:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161586 Soda sold in a bar-attached hotel was held to be classifiable under Entry 87 of the Kerala General Sales Tax Act, not under the broader reference to beverages in Entry 40. Entry 40 was read in context as covering cooked food and beverages normally associated with kitchen-prepared items in such establishments, while Entry 87 specifically covered non-alcoholic drinks and aerated waters. Because soda was treated as an aerated water and had already been placed under Entry 87 in earlier decisions, the specific entry prevailed over the general wording in Entry 40. Case-Laws VAT and Sales Tax Tue, 01 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161586