M/S. Pioma Industries Etc Etc vs State Of Kerala

The Supreme Court upheld the Kerala High Court's decision that 'Rasna' is taxable as a 'non-alcoholic drink' under Entry 87 for the assessment years 1997-98 and 1999-2000. The Court clarified that 'Rasna', being a powder used for making soft drinks, falls within the definition of non-alcoholic drinks as per the relevant entries, specifically noting the legislative intent in categorizing such items. The appeal by M/s. Pioma Industries and M/s. Rasna Pvt. Ltd. was dismissed, affirming the tax assessment made by the authorities.