1998 (3) TMI 672

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....ion case is: whether the product viz., Glucovita/Glucose-D is liable to tax as classified item under entry at serial No. 127 of the First Schedule to the Kerala General Sales Tax Act, 1963, which runs as under: "Non-alcoholic drinks, squashes, sauces, aerated waters and beverages bottled or canned. Explanation: Powders, tablets and concentrates used for the preparations of non-alcoholic drin....

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....ater, beverages, Horlicks, Boost, Bournvita, Complan, Glucose-D, Glucovita and similar items whether bottled, canned or packed. Explanation: Powders, tablets and concentrates used for the preparation of non-alcoholic drinks, shall whether or not they are bottled or canned be liable to tax under this entry". The amended entry at serial No. 87, including Glucose-D/ Glucovita clearly shows that....

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....hese items can be read into the "entry" only if we stretch the meaning of terms contained in the entries or strain the language employed therein. The fact that Glucose-D and Glucotiva were included in the First Schedule under entry 87 with effect from April 1, 1992 also affirms the position that they were not included in the First Schedule prior to April 1, 1992. The basic principles of interpreta....