2012 (4) TMI 544

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..... he order of the court was made by MRS. CHITRA VENKATARAMAN J.- The assessee is on revision as against the orders of the Tamil Nadu Sales Tax Appellate Tribunal, Chennai (Additional Bench) January 18, 1996, January 29, 1996, December 18, 1996 made in T.A. Nos. 308 of 1995, 1005 of 1994, 166 of 1995, 308 of 1995 relating to the assessment years 1989-90, 1990-91, 1991-92 and 1992-93. 2. The on .....

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..... resh milk, recombined milk and milk drink with or without any addition thereto for being sold as a beverage. 3. As far as the assessee is concerned, the petitioner deals in flavoured milk. Going by the exemption notification, which is unqualified that means fresh milk, recombined milk and milk drink with or without any addition thereto for being sold as a beverage would be entitled to tax ex .....

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..... assessee contains additions and hence the same would not fall within the purview of the exemption notification. As already noted the exemption notification is unqualified and it exempts milk with or without any addition for being sold as beverage. As per the Oxford Dictionary beverage means a type of drink except water . In Webster's Third International Dictionary, beverage has been desc .....

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