TRADE LINES AGENCIES Vs. STATE OF KERALA

JUDGEMENT

(1.) THE short question for consideration in this revision 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 drinks shall, whether or not they are bottled or canned, be liable to tax under this entry. " It is not disputed that the product with which we are concerned in this case is in the form of powder. Very often the powder mixed with water is given to the children. It is a supplemental energy food to them. It is a non-alcoholic drink. In our opinion, the Glucovita/glucose-D is clearly covered by the Explanation to the entry at serial No. 127 of the unamended First Schedule.

(2.) OUR conclusion is also fortified by the subsequent amendment made in the First Schedule, in which entry at serial No. 87 specifically includes Glucose-D/glucovita and similar items with effect from April 1, 1992. Serial No. 87 is as under : " Non-alcoholic drinks, squashes, sauces, aerated waters, mineral water, 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".