1989 (1) TMI 337

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.... J.-In this tax revision case, the Revenue is the petitioner. The respondent is an assessee under the Kerala General Sales Tax Act. He is doing business in bakeries and stationery items. We are concerned with the assessment year 1978-79. The assessing authority taxed the sales turnover of "Rasna" at 10 per cent under entry 25-P of the First Schedule to the Kerala General Sales Tax Act, before i....

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....e us was that "Rasna" is a non-alcoholic drink or beverage which will come under entry 25-P of the First Schedule to the Kerala General Sales Tax Act. We are unable to accept the said plea. As the final fact finding authority, the Appellate Tribunal has held that "Rasna" sold by the assessee is only a raw material for the preparation of soft-drinks, that it is a soft-drink concentrate and is not i....

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....lained as follows: "To swallow as a liquid: to smoke; to empty, as a glass, bowl, etc.: to absorb: to take in through the senses-to swallow a liquid: to take intoxicating liquors to excess." Since "Rasna" is only a concentrate and not a liquid, it will not come within the expression "drinks" or "beverages". Moreover, there is no material to show that "Rasna" sold by the assessee was bottled ....