TaxTMI 
TaxTMI 
1995 (1) TMI 350
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...."Paloma lime tea mix" (packed in a sealed container of 100 gms. net weight) sold by the present opponent under invoice No. Bom-1174 dated January 14, 1980, for Rs. 31.10 is not covered by the scope of entry C-33(2) but is covered by the residuary entry E-22? (2) Whether the article would be covered under entry E-6? 2. On January 14, 1980, the assessee, M/s. Food Specialities Limited, filed an application before the Commissioner of Sales Tax, Maharashtra State, Bombay under section 52 of the Bombay Sales Tax Act, 1959 ("the Act") seeking determination of the correct rate of tax payable under the Act on the sales of its product "Paloma lime tea mix" (packed in sealed container of 100 gms. net weight). It was stated by the assessee in the abov....
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....oversy would depend on the true and proper interpretation of entry 33 of Schedule "C", it would be expedient to set out the same. Entry 33, as it stood at the material time, reads: Sr. No. Description of goods Rate of sales tax in paise in the rupee. Rate of purchase tax in paise in the rupee. Period of operation. 1 2 3 4 5 33 (1) Soda water Ten paise in the rupee. Ten paise in the rupee. 15-4-1974 to 30-6-1981 (2) Aerated waters (other than soda water) and non-alco holic beverages (including fruit juices, squashes, syrups and cordials) when sold in sealed, capsuled or corked bottles, jars, tins, drums or other containers Twelve paise in the rupee. Twelve paise in the rupee. 15-4-1974 to 30-6-1981 Other relevant entrie....
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....ule E, as it is not covered by any entry of any Schedule including any entry of Schedule E, except entry 22 which is the residuary entry. 4. We have, therefore, concentrated our attention only on item (2) of entry 33 of Schedule C to ascertain whether the product of the assessee "Paloma lime tea mix" would fall thereunder. The contention of the Revenue is that it is a beverage and hence it would fall under item (2) of entry 33. The assessee vehemently opposes the same and submits that it is not a beverage but a powder from which beverage can be prepared, which is not covered by entry 33(2). Item (1) of entry 33 is soda water. Item (2) thereof deals with aerated water and non-alcoholic beverages (including fruit juices, squashes, syrups and....
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.... that view of the matter, it is difficult to hold that the product "Paloma lime tea mix" sold in powder form by the assessee in packs of 100 gms. net weight falls under entry 33(2) of Schedule "C" to the Act. 6. The above conclusion of ours also gets support from the fact that on and from May 1, 1982, the Legislature itself has specifically included in item 47 of Schedule C, Part II to the Act [which replaced item 33(2) of the old Schedule] to include "soft drink powders, tablets and crystals from which non-alcoholic beverages are prepared by adding any potable liquid". This entry at the material time read as under: Entry No. Description of goods Rate of sales tax Rate of purchase tax Period of operation. 1 2 3 4 5 47. (i) Aer....