2002 (10) TMI 758

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....AJAN, J.-The only question raised in this tax revision case is regarding the rate of tax on the sale of soda effected in the bar attached hotel. 2.. The assessee is bar attached hotel. The assessment year concerned is 1992-93. In the return filed by the assessee for the year 1992-93 the assessee claimed that soda sold in the bar attached hotel falls squarely under entry 40 of the Fist Schedule ....

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....thing but "aerated water" which is a specific item mentioned in entry 87 of the First Schedule and therefore it is unnecessary to go into the question as to whether soda is a "beverage" so as to bring it under entry 40 of the First Schedule. The Government Pleader also relied on the decision of this Court in V.M. Vilasini v. State of Kerala [2001] 123 STC 127; (2001) 9 KTR 411 specifically dealing....

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....ellate authority were not justified in referring to the other entries in the First Schedule to find out as to whether soda sold in the bar hotel falls in those entries. He also submitted that the two decisions which are relied on by the department did not consider the question in that perspective. 5.. We have considered the rival submissions. Entries 40 and 87 of the First Schedule to the Act a....

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....chedule sold or served in bar attached hotels and/or star hotels/restaurants. The contention of the assessee is that soda falls under beverages and since the same is old or served in the bar hotel it is taxable only at 6 per cent. It must be noted that entry 40 begins with the words cooked food including. In the above circumstances, according to us, beverages referred to in the said entry norma....