Supreme Court · 2008 INSC 869 · Decided 25 July 2008
M/S. Pioma Industries ETC. ETC. v. State of Kerala
- Court
- Supreme Court of India
- Citation
- 2008 INSC 869 · [2008] 11 S.C.R. 355
- Case number
- CIVIL APPEAL No. 4639/2008
- Decided
- 25 July 2008
- Bench
- ARIJIT PASAYAT, P. SATHASIVAM (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
Headnote
Kera/a General Sa/es Tax Act, 1963 - Schedule I, En- tries 56 and 57 (for year 1997-98) Entries 124 A (for the year 1999-2000) - 'Rasna' - Taxability- Whether as a 'beverage' c or 'non-alcoho~ic drink' - Plea of assesseee that it is taxable as 'vegetative food preparation' or 'beverage' but - Authorities/Courts below holding it as 'non-a/- coholic drink' - Held: the assessing authority did not consider whether the article could be a 'beverage' - Effect of introduc- D tion of entries 124A and 141 also not considered - Hence matter remitted to Tribunal. The question for consideration
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)