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industry engaged in the manufacture of aerated water, soft drinks, carbonated water, come into force on the 31st day of August, 1963;] [Inserted

assessee-company derived its income from the business of bottling of soft drinks. During the period relevant to the assessment year 1978-79, the assessee ... plant". It was further argued that the bottles used for soft drinks by the assessee did not satisfy the durability test, since they were

carrying on, inter alia, the business of manufacturing and bottling of soft drinks i.e. Gold Spot, Limca, Thums up etc. None of its shares ... Excises and Salt Act, for the purpose of manufacturing the said soft drinks, the petitioner company has installed a bottling plant by an alleged investment

bottlers' for Messrs Modern Bakeries India Ltd., and the soft drink '77' bottled by Messrs Spencer and Co. Ltd., as production ... that Messrs Spencer and Co.. Ltd., are the manufacturers of the soft drink '77' and not Messrs Modern Bakeries India Ltd. To substantiate

assessee was engaged in the business of distribution of soft drinks like Coca Cola, Thums Up, Limca, Maaza etc., which were produced by Spectra Bottling ... states that it had developed a distribution network for marketing the soft drinks produced by Spectra and that it has its own fleet of vehicles

multi-national company which is well known for its soft drinks under the brand name 'Pepsi'. One of the objects for floating defendant ... food products as an incentive. The Company was allowed to manufacture soft drinks concentrates and market soft drinks under the brand name 'Pepsi

independent Expert/Technical Committee to evaluate the harmful effects of soft drinks on human health, particularly on the health of the children, and also ... check the contents in a particular chemical additive in foods, including soft drinks. Further, direction was also sought for against respondent no. 1 to make

Code (1) (2) (3) 1. Aerated Drinks 2201.10.10 (1) Mineral Water *** (2) Packaged drinking water 2202.10 (3) Branded soft drinks, 8415 excluding soda ... Code (1) (2) (3) 1. Aerated Drinks 2201.10.10 (1) Mineral Water *** (2) Packaged drinking water 2202.10 (3) Branded soft drinks, 8415 excluding soda

State Of Karnataka And Anr. vs Bangalore Soft Drinks Pvt. Ltd. on 23 September, 1998 Equivalent citations: (2000)10SCC531, [2000]117STC413(SC), AIRONLINE

Calcutta Soft Drinks Private Limited vs Calcutta Municipal Corporation And ... on 31 July, 2006 Equivalent citations: 2007(2)CHN17 Author: Ashim Kumar Banerjee Bench: Ashim ... learned Single Judge when he was approached by this soft drinks companies challenging the demand of the Corporation. Hence, this appeal. 3. Section