Deputy Commissioner Of Sales Tax (Law), ... vs P. Sukumaran on 9 January, 1989
7. We are supported in our above conclusion by the decision of the Kerala High Court in Deputy Commissioner of Sales Tax v. Sukumaran [1989] 74 STC 185, wherein it was held that since the product "Rasna" was only a concentrate and not a liquid, it would not come within the ambit of the expression "drinks" or "beverages" and the decision in Brooke Bond India Limited v. State of Kerala [1992] 84 STC 334 (Ker), where it was held that "instant coffee-chicory powder" sold under the brand name of "Bru", being a powder, could not be treated as drink or beverage for the purpose of sales tax.