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TMI Blog2005 (2) TMI 797X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 (for short, the KGST Act ), it was held that soda is taxable in the said entry, and, then, on a question of fact, it was held that the sales were not exigible to sales tax in the said case, as the sales tax already suffered and being single point tax, second sales were held to be not liable to tax. There were no arguments that soda is not traceable to entry 87, but taking that the above case laid down a proposition that sale of soda in bar-attached hotels attracts sales tax in entry 87, another division Bench, in T.RC. No. 99 of 1999 [Deputy Commissioner (Law), Commercial Taxes, Ernakulam v. Sannidhanam Bar and Restaurant [2004] 138 STC 380 (Ker)] held that sale of soda in bar-attached hotels comes within the ambit of entry 87 and that i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 124A Squashes, sauces, soda mineral water, Horlicks, Boost, Bournvita, Complan, Glucose-D, Glucovita and similar items whether or not bottled, canned or packed. At the point of first sale in the State From January 1, 2000 the entry changes to 141, which reads as follows: 20 141 Squashes, sauces, fruit juices, fruit pulp, soda, mineral water, Horlicks, Boost, Bournvita, Complan, Glucose D, Glucovita and similar other items whether or not bottled, canned or packed. At the point of first sale in the State 4. The above entries dealt with the impost of sales tax on sale of goods mentioned therein and relevant for the instant adjudication is the wor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat entry 40/46 being specific and entry 87/124A/141 being general, specific entry prevails over the general entry and as such the sales tax leviable for sale of soda at bar-attached hotels is traceable to entry 40/46 and not entry 87/124A/141. 6.. Mr. Raju Joseph, learned Government Pleader (Taxes), counters the above argument and submits that specific entry is entry 87/124A/141 and not entry 40/46 and there is no indication by the Legislature that sale of soda was to be taxed differently when served at bar-attached hotels and that the word beverages has to be understood as cooked beverages and that soda, by no stretch of imagination, can be brought within the ambit of cooked beverages and that, consequently, it is only traceable to e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd unless there is any ambiguity on the language or any provision, the court should adopt literal construction, if it does not lead to absurdity. 8. In the light of the above legal principles, we proceed further to consider as to whether there is any ambiguity in entries 87/124A/ 141 or the other entries 40/46 and also as to whether soda is clearly covered by entry 40/46 or entry 87/124A/141. 9. Relevant is the word beverages . In generic sense, any potable liquid except water is a beverage. Beverage may be alcoholic or non-alcoholic. Again, among non-alcoholic, it may be hot beverage like tea, coffee or cold beverage like cola and soda. Beverages like cola and soda come within the meaning of aerated waters . Aerate is a process ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the State 8 11.. The word beverages in the above entries cannot be stretched to cover all beverages. It is controlled by the preceding word cooked food . Soda is not a beverage, which can be said to be ejusdem generis with cooked food. Only drinks like tea and coffee can be brought within the meaning of beverages as being related and inclusive of cooked food in entries 40/46. Reference to some case law relating to interpretation of word cooked food may be relevant. 12.. In Annapurna Biscuit (Mfg.) Co. v. State of U.P. [1975] 35 STC 127, Allahabad High Court was dealing with the point whether biscuit is either a cooked food or sweetmeats or confectionary . The sales tax authorities constr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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