https://www.taxtmi.com/caselaws?id=290831 A product is to be classified under a specific taxing entry when it fits the entry in common parlance; the residuary entry applies only if no reasonable specific entry covers it. Applying that principle, the HC treated the drink as a non-alcoholic beverage within Entry 14 of Schedule II of the Chhattisgarh Entry Tax Act, 1976. The wide meaning of "beverage" was held to include fruit juices and similar drinks, so the absence of an express reference to fruit juice did not justify resort to the residuary category. The authorities' classification was therefore upheld. en-us Fri, 08 Mar 2019 00:00:00 +0530 Mon, 19 Oct 2020 09:08:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290831 A product is to be classified under a specific taxing entry when it fits the entry in common parlance; the residuary entry applies only if no reasonable specific entry covers it. Applying that principle, the HC treated the drink as a non-alcoholic beverage within Entry 14 of Schedule II of the Chhattisgarh Entry Tax Act, 1976. The wide meaning of "beverage" was held to include fruit juices and similar drinks, so the absence of an express reference to fruit juice did not justify resort to the residuary category. The authorities' classification was therefore upheld. Case-Laws VAT and Sales Tax Fri, 08 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290831