2000 (7) TMI 953

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.... was delivered by L. PALAMALAI (Administrative Member).-This tax revision case is against the order of the Sales Tax Appellate Tribunal (Main Bench), Chennai in T.A. No. 305 of 1991 dated March 26, 1992. The short point for decision in this case relates to the following two items: (a) Soft drinks sold in pouches under a brand name assessed under entry 91 of the First Schedule to the Tamil Na....

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....First Schedule to the Tamil Nadu General Sales Tax Act, 1959 reads as follows: "Aerated waters and bottled soft drinks sold under a brand name........." Accordingly, the verb "bottled" used here means the soft drink confined as if in a bottle. Therefore when soft drink is confined in pouches, it has to be construed as only sale of bottled soft drink. Therefore the decision of the Appellate Trib....

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....the basis of enhancement petition levied tax at 10 per cent by classifying the goods under entry 103 of the First Schedule to the Act which relates to foods including preparation of vegetables, fruits, etc., and sold under a brand name. Thus, we find that the classification made by the Appellate Assistant Commissioner also is proper and there is no case to interfere with the order of the Appellate....