2013 (7) TMI 869

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....Chetan Joshi, Brief Holder, JUDGMENT:- The judgment of the court was delivered by BARIN GHOSH C.J.-Section 3A of the U.P. Trade Tax Act, 1948 prescribes the rate of tax. Sub-section (1)(d), with which we are concerned, is as follows: "(1) Except as provided in section 3D, the tax payable by a dealer under this Act shall be levied,- (d) on the turnover in respect of goods specified i....

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....ication was issued on January 15, 2000. In that, the 25th description of the goods was coffee, cocoa and chicory and the rate of tax prescribed was 10 per cent; whereas, the 64th description of the goods was soda water, lemonade, fruit juices and other soft beverages and syrups, squashes, jams and jellies and the rate of tax prescribed was 15 per cent. 3. The assessee sells, amongst others, col....

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....carry a tax liability of 10 per cent or it is a soft beverage and, accordingly, carries a tax liability of 15 per cent or it is not such a goods dealt with in section 3A(1)(d) and, accordingly, is other than those goods and, therefore, taxable at the rate of 10 per cent? Whereas "beverage" means "drink other than water"; "drink" means "a liquid consumed as refreshment or nourishment". So, therefor....