https://www.taxtmi.com/caselaws?id=162326 Soda sold or served in bar-attached hotels was held to fall under the specific Kerala General Sales Tax Act entries for aerated waters and soda, not under the broader entries for cooked food and beverages. The court applied the plain and contextual meaning rule for taxing entries and rejected an expanded reading of "beverages" to include soda. It treated soda as an aerated water rather than a beverage ejusdem generis with cooked food, so the specific classification governed and the assessees obtained no relief. en-us Wed, 23 Feb 2005 00:00:00 +0530 Mon, 24 Feb 2014 18:13:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162326 Soda sold or served in bar-attached hotels was held to fall under the specific Kerala General Sales Tax Act entries for aerated waters and soda, not under the broader entries for cooked food and beverages. The court applied the plain and contextual meaning rule for taxing entries and rejected an expanded reading of "beverages" to include soda. It treated soda as an aerated water rather than a beverage ejusdem generis with cooked food, so the specific classification governed and the assessees obtained no relief. Case-Laws VAT and Sales Tax Wed, 23 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162326