2001 (12) TMI 858

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....against the common judgment of the Sales Tax Appellate Tribunal, Additional Bench II, Ernakulam in T.A. Nos. 354 and 355 of 1995. The assessment years are 1989-90 and 1990-91. The assessing authority found that the assessee is liable to sales tax on the purchase turnover of certain goods taxable at the last purchase point such as prawns, lobster, groundnut, etc. It was further found that the as....

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....e not liable to tax. As rightly pointed out by the Tribunal, the items purchased were not sold as such. Prawns, lobsters, groundnut, etc., purchased were cooked and sold as cooked food. Therefore the items are taxable. 4.. In this context, it is relevant to rely on a decision of the Supreme Court reported in Assistant Commissioner (Intelligence) v. Nandanam Construction Company [1999] 115 STC 4....

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.... the mineral water is the same as beverages. Beverage has been defined as a drink for example, tea, alcohol, etc. In Malayalam-English Dictionary, beverage is given the meaning of "Paniyam*". So far as mineral water is concerned, it is a water "that comes from a natural spring and often contains minerals that the thought to be good for your health". So far as our country is concerned, we don't thi....

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....e cannot be regarded as commercially distinct commodity and it cannot be held that such foodstuff is manufactured or produced. Learned counsel for the assessee contended that no manufacturing process was taken place when cooked food is prepared. According to us, so far as the present case is concerned, we are governed by section 5A of the Kerala General Sales Tax Act, 1963. It takes not only manuf....