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TMI Blog1981 (8) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... ainer. This contention was not accepted. In appeal also the same contention was reiterated but was rejected. Before the revising authority the assessee claimed that the apple juice supplied by it was cold drink and therefore it was not liable to pay any tax as tax on cold drink was single point at the point of sale to consumer. The revising authority did not see any merit in it as admittedly the assessee supplied raw apple juice which was not marketable unless it was tested chemically. According to the revising authority as this was done by M/s. Mohan Meakin Breweries Ltd. apple juice manufactured by the assessee could not be considered to be cold drink. Now the assessee claims that apple juice is nothing but beverage taxable under Notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Phrases", Vol. 5, "beverage" has been defined "Beverage in its common meaning signified liquid designed for drinking by human beings." The dictionary meaning of the word is very wide. It extends to drink of any kind except water. It would be relevant to mention here the Hindi notification. It reads as under: "Garm tatha thande peya, ice-cream, kulfit, milkshake, lassi, Peya Padartha, skvash ya sharbat jab ve upbhoktayon ko sarva kiye jaya."* This clarifies that the intention was to use the word in widest amptitude. The word peya* is in complete accord with dictionary meaning of beverage. It is not and cannot be disputed that apple juice without even processing is peya padartha*. Coming to the notification it is obvious that ST-4949 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n in respect of "such goods ", prescribing point and rate of tax. The words "such goods" obviously refer to goods mentioned is section 3(2-A). In other words what was taxable at the point of manufacture and import could be taxable at any other point, for instance, at the point of sale to consumer. Under this proviso the notification was issued on 30th May, 1975, prescribing the point of tax in respect of item mentioned thereunder. The goods did not remain liable to tax at another point. The argument of the learned standing counsel that even after the issue of notification under the proviso the goods remained taxable in the hands of manufacturer or importer does not appear to be correct. The point could be one. It does not empower the State ..... X X X X Extracts X X X X X X X X Extracts X X X X
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