1964 (9) TMI 42

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.... 44 of the Madhya Pradesh General Sales Tax Act, 1958, at the instance of the Commissioner of Sales Tax. The question propounded for our decision is: "Whether the word 'drinks' in item No. 49 of Part II of Schedule II to the Act includes aerated waters?" 2.. The material facts are that the assessee M/s. Jabalpur Aerated Water Factory, Jabalpur, manufactures and deals in aerated waters. During the....

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....y entry in Part VI of the Second Schedule is with regard to the taxability at the rate of 4 per cent. of "all other goods not included in Schedule I or any other part of this Schedule" (that is Schedule II). Thus, if any article does not fall in the list of goods exempted from tax enumerated in Schedule I and is not covered by any item in Parts I to V of Schedule II, then the sales tax payable on ....

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....al general words "all kinds of eatables and drinks packed in tins or bottles" in entry No. 49. In this view we are fortified by a decision of the Madras High Court in Rajagopala Pandarathar v. T. Pillai A.I.R. 1923 Mad. 511., where the description of a mortgage property given in a deed contained the expression, "all kinds of trees, topes, wells, ponds, tank-bunds, fruit-trees, wood-trees, footpath....