https://www.taxtmi.com/caselaws?id=342854 Fruit juice based drinks were treated as falling outside the higher-tax entry for aerated branded soft drinks because the Kerala VAT scheme kept a distinction between those categories, and carbon dioxide used for preservation did not make the product an aerated soft drink. Classification could not rest on common parlance alone where the entry used technical language; the product's scientific character, statutory context, and supporting food safety and expert materials had to be considered. Applying noscitur a sociis, the residuary wording in amended Entry 71 was capable of covering fruit juice based drinks, and the product was therefore classifiable under Item 5 of Entry 71 rather than Section 6(1)(a). en-us Tue, 09 May 2017 00:00:00 +0530 Thu, 17 Jul 2025 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342854 Fruit juice based drinks were treated as falling outside the higher-tax entry for aerated branded soft drinks because the Kerala VAT scheme kept a distinction between those categories, and carbon dioxide used for preservation did not make the product an aerated soft drink. Classification could not rest on common parlance alone where the entry used technical language; the product's scientific character, statutory context, and supporting food safety and expert materials had to be considered. Applying noscitur a sociis, the residuary wording in amended Entry 71 was capable of covering fruit juice based drinks, and the product was therefore classifiable under Item 5 of Entry 71 rather than Section 6(1)(a). Case-Laws VAT / Sales Tax Tue, 09 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342854