https://www.taxtmi.com/caselaws?id=246106 Mineral water served for consumption in or near a public restaurant, or supplied by such a restaurant, falls within the restaurant-specific entry for non-alcoholic drinks under Schedule Entry C-II-14 of the Bombay Sales Tax Act, 1959, even though it may also answer the description in Schedule Entry C-II-17. The narrower contention that mineral water was outside the ordinary meaning of non-alcoholic drinks was not supported by material and had not been raised before the Tribunal. On that basis, the proposed question was not treated as a substantial question of law, and the reference was declined. en-us Thu, 03 Apr 2014 00:00:00 +0530 Fri, 17 Jul 2015 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246106 Mineral water served for consumption in or near a public restaurant, or supplied by such a restaurant, falls within the restaurant-specific entry for non-alcoholic drinks under Schedule Entry C-II-14 of the Bombay Sales Tax Act, 1959, even though it may also answer the description in Schedule Entry C-II-17. The narrower contention that mineral water was outside the ordinary meaning of non-alcoholic drinks was not supported by material and had not been raised before the Tribunal. On that basis, the proposed question was not treated as a substantial question of law, and the reference was declined. Case-Laws VAT and Sales Tax Thu, 03 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246106