1989 (1) TMI 337 - HC - VAT and Sales Tax

Summary

The High Court of Kerala dismissed the tax revision case where the Revenue argued that "Rasna" should be taxed as a non-alcoholic drink under entry 25-P of the Kerala General Sales Tax Act. The court upheld the decision of the Appellate Tribunal that "Rasna" is a soft-drink concentrate and not a beverage, therefore not falling under entry 25-P. The court found no reason to interfere with the Tribunal's decision and dismissed the petition.