https://www.taxtmi.com/caselaws?id=166523 A fiscal entry taxing non-alcoholic drinks and beverages was construed strictly, and "beverage" was given its ordinary common-parlance meaning as a potable liquid other than water. The wording of the relevant entries, including references to syrups, cordials, distilled juices, ark and essences, showed an intent to cover liquid products. Because GRD powder and GRD bix were not in liquid form, they could not be brought within the taxing entries by inference or analogy. They were therefore held outside the scope of the impugned provisions and not taxable as non-alcoholic drinks or beverages. en-us Wed, 03 Aug 2011 00:00:00 +0530 Wed, 08 Oct 2014 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166523 A fiscal entry taxing non-alcoholic drinks and beverages was construed strictly, and "beverage" was given its ordinary common-parlance meaning as a potable liquid other than water. The wording of the relevant entries, including references to syrups, cordials, distilled juices, ark and essences, showed an intent to cover liquid products. Because GRD powder and GRD bix were not in liquid form, they could not be brought within the taxing entries by inference or analogy. They were therefore held outside the scope of the impugned provisions and not taxable as non-alcoholic drinks or beverages. Case-Laws VAT and Sales Tax Wed, 03 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166523