Prakash Agencies vs State Of Andhra Pradesh on 20 June, 1994
In Deputy Commissioner of Sales Tax v. Sukumaran [1989] 74 STC 185, the first case relied on by the learned counsel, the question before a Division Bench of the Kerala High Court was whether "Rasna" falls within the meaning of entry 25-P of the First Schedule to the Kerala General Sales Tax Act, 1963. The Division Bench held that it did not. A perusal of the judgment shows that the case turned on the wording of the entry. To bring "Rasna" within the meaning of that entry it was necessary to show that it was a non-alcoholic drink and beverage bottled or canned and sold under a brand name. Therefore, the said judgment, in our view, does not help the petitioner in any way.