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Learned senior counsel for the petitioner submits that the issue of classification of the subject drink has already been settled up to the Supreme Court in the case of the assessee itself in Parle Agro (P) Ltd. vs. Commissioner of Commercial Taxex, Trivandrum, (2017) 7 SCC 540 and it has been held that the subject product is covered under classification Entry 2.3.10 and not under 2.3.30 and further it has been held to be a "fruit juice based drink" which is thermally processed as distinct from an "aerated branded soft drink". He further submits that the impugned notice has been issued covering Pan India turnover of the Petitioner and is also in respect of the turnover of the petitioner in the State of Karnataka for which there are already proceedings pending in the High Court of Karnataka and interim order passed in favour of the petitioner.