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TMI Blog1990 (8) TMI 352X X X X Extracts X X X X X X X X Extracts X X X X ..... he hotel. It applied for registration under the Act on 22nd May, 1973. It was found to be liable for levy of sales tax with effect from 1st April, 1972. It was assessed for the period 1st April, 1972 to 30th March, 1973 and 1st April, 1973 to 21st May, 1973 as an unregistered dealer. During these periods the beer sold by it was held to be covered by the scope of entry 1(2)(b) of Schedule D, Part II of the Act, by the Sales Tax Officer, the Deputy Commissioner in first appeal and the Sales Tax Tribunal in the second appeal. According to the assessee, beer is mild liquor as defined under rule 3(6)(2)(d) of the Bombay Foreign Liquor Rules, 1953 ("the Rules") and since "mild liquor" was not then included in entry 1(2)(b) of Schedule D, Part II, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ild liquors. (b) Any other liquor." 4.. The term "foreign liquor" is not defined under the Act and both parties have rightly relied upon its definition given in rule 3(6) of the Rules. It reads as under: "3. (6)(1) 'Foreign liquor' means potable duty-paid foreign liquor of the following kinds, namely: (i) spirits, (ii) wines, (iii) fermented liquors, and (iv) mild liquors. (2)(a) 'spirits' mean brandy, whisky, rum club cup, gin, liquors and milk punch; (b) 'wines' mean champagne, moselle, burgundy, chainti, white wines, clarets, hocks, riesling, maderia, ginger wine, port-type, port, vermouth, sherry, wincarnis, vibrona, manola, buckfast tonic-wine and such other wines as the State Government may by notification in the Official Gaz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the entry as it stood between 19th December, 1972 to 10th May, 1973 and was held to be covered by the term "any other liquor" under entry 1(2)(b) of Schedule D, Part II of the Act. 5.. Up to 10th May, 1073, the category of "mild liquor" has not been separately mentioned. Only because it is separately mentioned on or after 11th May, 1973, it cannot be held that the earlier two entries treated it as an independent item. It is true that in the bracket, "foreign liquor" is described as including spirits, wines and fermented liquor and the word "mild liquor" is not specifically mentioned. But, in our view, that is not decisive of the matter. Spirits, wines and fermented liquors will have to be read only as illustrative items in view of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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