Section 34 in Karnataka Tax on Entry of Goods Act, 1979
34. Food and non-alcoholic drinks that is to say :-
(i)Ready to serve foods, processed foods, semi cooked or semi processed food stuffs, fruits (other than dry fruits including almonds, walnuts and pista) and dried vegetables products (whether cooked or not), fruits and vegetables products when sold in tins, cans, bottles or in any kind of sealed containers.(ii)Instant mix, such as jamoon mix, idli mix, ice cream mix, jelly mix and the like ; sambar and rasam powders and pastes, curry powder and pastes, and the like ; soft drink concentrates (other than fruit and vegetable concentrates) whether in liquid or powder or crystal form.(iii)Aerated water including ready to drink soft drinks whether or not flavoured or sweetened and whether or not containing vegetable or fruit juice or fruit pulp when sold in bottles, tins, cans or in any kind of sealed containers but excluding soft drinks concentrates.
