1990 (1) TMI 291

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....t coffee. Ricory is an instant coffee which is a compound of 70 per cent coffee and 30 per cent chicory blend. Sunrise is also an instant coffee powder with 80 per cent coffee and 20 per cent chicory blend. 2.. The assessments for 1983-84, 1984-85 and 1985-86 were originally completed treating these three items as coffee. These assessments were revised under section 19 of the Kerala General Sales Tax Act, 1963, treating these three items as beverages or non-alcoholic drinks falling under entry 33 of the First Schedule to the Act. For the assessment year 1986-87, the taxing officer assessed the turnover of the sale of these items on the same lines under entry 33 of the First Schedule to the Act. 3.. The assessee filed appeals before th....

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....s coffee purchase in the State beans, coffee seeds (raw or by a dealer who is roasted), coffee powder, but not liable to tax under including coffee drink or French section 5. coffee. 21A. French coffee (admixture of cofAt the point of first 6% fee and chicory). sale in the State by a dealer who is liable Explanation.-Where a tax has to tax under secbeen levied in respect of coffee tion 5. seeds or coffee powder or chicory, the tax leviable on French coffee produced out of such coffee seeds or powder or chicory shall be reduced by the amount of tax levied on such coffee seeds or powder or chicory as the case may be. Beverages: 32. Ice. do. 5%   33. Non-alcoholic drinks, squashes, do. 10%" sauces, aerated waters and beverages....