2008 (7) TMI 557

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....ppeal is to the judgment of a Division Bench of the Kerala High Court dismissing two revision petitions filed by the appellants, i.e., Pioma Industries and Rasna Pvt. Ltd. The assessment years involved are 1997-98 and 1999-2000. The dispute lies within a very narrow compass. The question is whether "Rasna" is taxable as a "beverage " or "non- alcoholic drink". For the two assessment years the relevant entries were entry 56 and entry 87, respectively for the year 1997-98 and for the year 1999-2000 entries 124A, 141 and 97, respectively. The assessing officer, the first appellate authority, the Tribunal and the High Court held that "Rasna" is to be taxed as "non-alcoholic drink". According to the learned counsel for the appellants, "Ras....

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....getative or animal preparations sold in airtight containers and food colours, essences of all kinds and powders or tablets used for making food preparations. At the point of first sale in the State by a dealer who is liable to tax under section 5 12.5% 87. Non-alcoholic drinks, squashes, sauces, aerated waters, mineral water, beverages, Horlicks, Boost, Bournvita, Complan, Glucose-D, Glucovita and similar items whether bottled, canned or packed, Explanation: Powders, tablets and concentrates used for the preparation of non-alcoholic drinks, shall, whether or not they are bottled or canned, be liable to tax under this entry. -do- 20% During 1999-2000 till 31.12.1999: 87. Non-alcoholic drinks whether bottled, canned....