1989 (7) TMI 311

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....mber 1976. Subsequently, the department discovered that while framing original assessment the Assessing Authority levied tax on the sale of aerated water at the rate of 6 per cent instead of 10 per cent and that the turnover of the business of the dealer had also been under-assessed. Accordingly, reassessment proceedings were started under section 11-A of the Act and notice in form S.T. XIX was issued to the dealer. In response to the said notice, the dealer appeared before the Assessing Authority and took up the plea that the previous assessment was legal. The Assessing Authority, however, rejected the contention of the dealer and reassessed the dealer creating an additional demand of Rs. 4,008 for the assessment year 1974-75, vide order d....

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....he same thing? 2.. Whether the ratio of authority laid down by the Honourable Supreme Court as reported in AIR 1976 page 281 (Bhim Sen v. State of Punjab), applied to the facts of the case? 3.. Whether in view of the notification, as mentioned above, there is difference between aerated water and carbonated water?" A Division Bench of this Court vide its order dated 9th November, 1981 allowed the petition of the petitioner and directed the Tribunal to state the case for the opinion of the High Court by holding that the question whether sweetened carbonated water falls within the definition of "aerated water" or not, was prima facie a question of law. Accordingly, the Tribunal had referred the following question for the opinion of this Cou....

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....nation: Sugar, liquid glucose, dextrose monohydrate, invert sugar, fructose, honey, saccharin not exceeding 100 parts per million, fruits and vegetables extractives and permitted flavouring, colouring matter, preservatives, emulsifying and stabilizing agents, citric acid (fumaric acid and sorbitol), tartaric acid, phosphoric acid, lactic acid, ascorbic acid, malic acid (edible gums such as guar, karaya, arabic, carobean, furcellaran, tragacanth, gum, ghatti), edible gelatin, albumin, licorice and its derivatives, salts of sodium, calcium and magnesium, vitamins, caffeine not exceeding 200 parts per million, and quinine salts not exceeding 100 parts per million (expressed as quinine sulphate): Provided that in the case of sweetened carbona....