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TMI Blog1964 (9) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner of Sales Tax. The question propounded for our decision is: "Whether the word 'drinks' in item No. 49 of Part II of Schedule II to the Act includes aerated waters?" 2.. The material facts are that the assessee M/s. Jabalpur Aerated Water Factory, Jabalpur, manufactures and deals in aerated waters. During the course of assessment proceedings for the period 1st April, 1959, to 31st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity at the rate of 4 per cent. of "all other goods not included in Schedule I or any other part of this Schedule" (that is Schedule II). Thus, if any article does not fall in the list of goods exempted from tax enumerated in Schedule I and is not covered by any item in Parts I to V of Schedule II, then the sales tax payable on that article is at the rate of 4 per cent. Now, the aforesaid entry No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ttles" in entry No. 49. In this view we are fortified by a decision of the Madras High Court in Rajagopala Pandarathar v. T. Pillai A.I.R. 1923 Mad. 511., where the description of a mortgage property given in a deed contained the expression, "all kinds of trees, topes, wells, ponds, tank-bunds, fruit-trees, wood-trees, footpaths, elevated and low portions etc..." On the construction of these words ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not aerated waters. If aerated waters do not fall under item No. 49 of Part II, Schedule II, then clearly the tax payable on the sale of aerated waters would be according to item No. 1 of Part VI, Schedule II. 5.. For these reasons, our answer to the question posed for our decision is that the word "drinks" in item No. 49 of Part II, Schedule II, does not include aerated waters. In the circumst ..... X X X X Extracts X X X X X X X X Extracts X X X X
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