Judgment

Dr. Arijit Pasayat, J. —

1.Leave granted.

2.Challenge in this appeal is to the Judgment of a Division Bench of the Kerala High Court dismissing two revision petitions filed by the appellants i.e. M/s. Pioma Industries, and M/s. Rasna Pvt. Ltd. The assessment years involved are 1997-98 and 1999-2000. The dispute lies within a very narrow compass.

3.The question is whether “Rasna” is taxable as a ‘beverage’ or ‘non-alcoholic drink’. For the two assessment years the relevant entries were Entry 56 and Entry 87 respectively for the year 1997-98 and for the year 1999-2000 Entry 124A, 141 and 97 respectively. The assessing officer, the first Appellate Authority, the Tribunal and the High Court held that “Rasna” is to be taxed as `non- Alcoholic drink’.

4.According to the learned counsel for the appellants, ‘Rasna’ is a powder which is nothing but a soft drink concentrate and cannot be taken to be as ‘non-alcoholic drink’. It is nothing but a fruit in a powder form and a vegetative food preparation. It is pointed out that the legislature in its wisdom has taken out some of the items which were earlier in Entry 87 and have grouped them together under different Entries.

5.Learned counsel