https://www.taxtmi.com/caselaws?id=10063 Synthetic essence used in manufacturing aerated waters was construed as falling within "blended flavouring concentrates" in Item No. 5 of the Eleventh Schedule to the Income-tax Act, 1961, because the phrase was wide enough to cover a flavouring concentrate formed from more than one ingredient. The Explanation inserted by the Finance Act, 1987 was treated as clarificatory rather than enlarging or restricting the original entry, since it merely made explicit what was already implicit in the unamended provision. On that construction, manufacture of aerated waters remained covered by Item No. 5, and investment allowance was not available. en-us Wed, 10 Dec 2003 00:00:00 +0530 Mon, 06 Jul 2009 19:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10063 Synthetic essence used in manufacturing aerated waters was construed as falling within "blended flavouring concentrates" in Item No. 5 of the Eleventh Schedule to the Income-tax Act, 1961, because the phrase was wide enough to cover a flavouring concentrate formed from more than one ingredient. The Explanation inserted by the Finance Act, 1987 was treated as clarificatory rather than enlarging or restricting the original entry, since it merely made explicit what was already implicit in the unamended provision. On that construction, manufacture of aerated waters remained covered by Item No. 5, and investment allowance was not available. Case-Laws Income Tax Wed, 10 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10063