https://www.taxtmi.com/caselaws?id=162061 Nannari syrup was treated as falling within the Tamil Nadu General Sales Tax Act's soft drink entry because the term "soft drink" was construed in its popular and trade sense, not as limited to aerated or carbonated beverages. The Court held that noscitur a sociis and ejusdem generis did not confine the entry to aerated drinks, and the later separate entry for essences and squashes did not change the position for the relevant period. It also held that section 10 places the burden on the dealer to prove non-liability to tax, and that this burden applies equally in classification disputes under a schedule entry. en-us Thu, 13 Jul 2000 00:00:00 +0530 Sat, 15 Feb 2014 12:22:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162061 Nannari syrup was treated as falling within the Tamil Nadu General Sales Tax Act's soft drink entry because the term "soft drink" was construed in its popular and trade sense, not as limited to aerated or carbonated beverages. The Court held that noscitur a sociis and ejusdem generis did not confine the entry to aerated drinks, and the later separate entry for essences and squashes did not change the position for the relevant period. It also held that section 10 places the burden on the dealer to prove non-liability to tax, and that this burden applies equally in classification disputes under a schedule entry. Case-Laws VAT and Sales Tax Thu, 13 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162061