9911796707
TMI Blog2013 (7) TMI 869X X X X Extracts X X X X X X X X Extracts X X X X ..... ill have water, but it will not be pure water - It is not in dispute that coffee is added to water with milk, sugar, etc., and, thereafter, the temperature thereof is reduced before serving the same as cold coffee to the customers - can it be said that it is a beverage? - when beverage is also coffee in the sense hot or cold coffee, can it be said that it is no longer coffee, but it has become a b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , as the State Government may, by notification, declare, and different points and different rates may be declared in respect of different goods comprised in any entry in the said Schedule." 2. There is a proviso to clause (d) of sub-section (1) of section 3A of the said Act, to which we are not concerned. The Schedule to the Act contains 77 description of goods. The 24th description of the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... soft drink. No attempt was made to ascertain, whether it was a soft beverage or not. It was felt that soft beverage is equal to soft drink. Clause (e) of sub-section (1) of section 3A of the Act is as follows: "(1) Except as provided in section 3D, the tax payable by a dealer under this Act shall be levied,- (e) on the turnover in respect of goods, other than those referred to in clauses (a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hment or nourishment, excluding water, will be beverage. That beverage is qualified by the word "soft", which signifies basically non-alcoholic. No drink is possible without water. Therefore, beverage will have water, but it will not be pure water. Something in addition to water will be beverage. It is not in dispute that coffee is added to water with milk, sugar, etc., and, thereafter, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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