https://www.taxtmi.com/caselaws?id=327541 Products described as health drinks were treated as powders from which non-alcoholic beverages are prepared, because they were used to make drinkable mixtures with water, milk or juice and fell within the clear wording of Schedule Entry C-107(11)(g) of the Maharashtra VAT Act. The fact that they were marketed to a particular consumer segment did not take them outside the ordinary meaning of beverages. The residuary Schedule Entry E-1 applied only where no specific entry covered the goods, and the specific entry prevailed over the general residuary entry. The common parlance test did not assist the Revenue on these facts. en-us Fri, 06 May 2016 00:00:00 +0530 Thu, 23 Mar 2017 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327541 Products described as health drinks were treated as powders from which non-alcoholic beverages are prepared, because they were used to make drinkable mixtures with water, milk or juice and fell within the clear wording of Schedule Entry C-107(11)(g) of the Maharashtra VAT Act. The fact that they were marketed to a particular consumer segment did not take them outside the ordinary meaning of beverages. The residuary Schedule Entry E-1 applied only where no specific entry covered the goods, and the specific entry prevailed over the general residuary entry. The common parlance test did not assist the Revenue on these facts. Case-Laws VAT and Sales Tax Fri, 06 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327541