{"id":89197,"date":"2010-12-10T00:00:00","date_gmt":"2010-12-09T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-soft-beverages-p-ltd-on-10-december-2010"},"modified":"2015-11-09T16:25:29","modified_gmt":"2015-11-09T10:55:29","slug":"the-commissioner-of-income-tax-vs-ms-soft-beverages-p-ltd-on-10-december-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-soft-beverages-p-ltd-on-10-december-2010","title":{"rendered":"The Commissioner Of Income-Tax vs M\/S Soft Beverages (P) Ltd on 10 December, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">The Commissioner Of Income-Tax vs M\/S Soft Beverages (P) Ltd on 10 December, 2010<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n IN THE HIGH COURT OF JUDICATURE AT MADRAS\n\nDATED: 10\/12\/2010\n\nCORAM\n\nTHE HON'BLE MR.JUSTICE R.JAYASIMHA BABU\nand\nTHE HON'BLE MR.JUSTICE S.R.SINGHARAVELU\n\nT.C.No.379 of 2000\nand T.C.Nos. 380 and 381 of 2000\n\nThe Commissioner of Income-tax,\nTamilnadu-IV,\nChennai-34.     ..Applicant\n\n-Vs-\n\nM\/s Soft Beverages (P) Ltd.,\nVilangudi,\nVisalakshi Nagar,\nMadurai.        ..Respondents\n\n        Tax Case reference under Sec.256 (2)  of  the  Income-tax  Act,  1961,\nagainst  the  order  of  the Income-tax Appellate Tribunal, 'A' Bench, Madras,\ndated  7.1.1997,  made  in  R.A.No.262  to  264\/Mds\/97  in  ITA   No.2510   to\n2512\/Mds\/89.\n\n!For Applicant :  Mr.J.Narayanasamy,\n                Jr.  Standing Counsel\n                for I.T.  Department.\n\n^For respondent :  Mr.S.Balachandran\n\n:JUDGMENT\n<\/pre>\n<p>(Delivered by R.JAYASIMHA BABU, J.)<br \/>\n        Investment allowance for the assessment year 1983-84 was denied to the<br \/>\nassessee,  a  manufacturer of aerated waters under the brand name of &#8216;TORINO&#8217;,<br \/>\nsuch manufacturing activity having been carried on under  a  licence,  on  the<br \/>\nground that the aerated waters manufactured by it contained blended flavouring<br \/>\nconcentrates.   The  assessee having appealed to the Commissioner against that<br \/>\nview of the assessing officer, the Commissioner accepted the  assessee&#8217;s  case<br \/>\nthat  the  original  entry  without the explanation, did not take in it&#8217;s fold<br \/>\nsynthetic essences which are admittedly used by  the  assessee  and  that  the<br \/>\nexplanation  that  was  added  subsequently did not have retrospective effect.<br \/>\nThat view of the Commissioner has been affirmed by the Tribunal.\n<\/p>\n<p>        2.  It is not in dispute that  synthetic  essences  are  used  by  the<br \/>\nassessee for  the purpose of flavouring the aerated waters.  The essence is in<br \/>\nthe form of concentrate and is  clearly  a  flavouring  concentrate.    It  is<br \/>\nsynthetic essence.    The  very  term &#8216;synthetic&#8217; denotes a thing which is not<br \/>\nnatural.  In the making of the synthetic essence more than one  ingredient  is<br \/>\nemployed.   The  interaction  of  two  or more ingredients is capable of being<br \/>\nbroadly viewed as  blending.    Synthetic  essences,  therefore,  are  clearly<br \/>\nblended flavouring concentrates.\n<\/p>\n<p>        3.   Learned  counsel  for  the  assessee,  however,  submitted that a<br \/>\nlearned single Judge of  this  Court  has,  in  a  case  concerning  the  same<br \/>\nassessee, held that synthetic essence is not a blended flavouring concentrate.<br \/>\nOur attention was invited to the case of <a href=\"\/doc\/1021447\/\">Soft Beverages Pvt.  Ltd., Madurai v.<br \/>\nUnion of India<\/a> [1982 E.L.T., 119 (Mad.)].  We find from that judgment that the<br \/>\nlearned  single  Judge  had  not examined the question as to whether synthetic<br \/>\nessence is a blended flavouring concentrate.   It  has  been  stated  in  that<br \/>\njudgment  that  there  was  no dispute that the assessee was not using blended<br \/>\nflavouring concentrate.  That was a case which arose under the Central  Excise<br \/>\nAct  and  any concession made therein by the Excise authorities would not bind<br \/>\nthe Revenue here.  That judgment, in our view,  does  not  lay  down  the  law<br \/>\ncorrectly.   &#8216;Blended  flavouring  concentrates&#8217;  would take within their fold<br \/>\nsynthetic essences which are concentrates used for providing flavour and which<br \/>\nconcentrates are blended.\n<\/p>\n<p>        4.  The eleventh schedule to the Income-tax Act  contains  a  list  of<br \/>\narticles  and  things  for the manufacture or production of which machinery is<br \/>\ninstalled which would not be eligible for grant of investment allowance.  Item<br \/>\nNo.5 in that eleventh schedule reads thus:-\n<\/p>\n<p>        &#8220;Aerated  waters  in  the  manufacture  of  which  blended  flavouring<br \/>\nconcentrates in any form are used.&#8221;\n<\/p>\n<p>An      Explanation  was  added  thereunder by the Finance Act 1987 which came<br \/>\ninto force from 1.4.1988, which explanation reads thus:&#8211;\n<\/p>\n<p>        &#8220;Explanation.&#8211; Blended  flavouring  concentrates  shall  include  and<br \/>\nshall be deemed always to have included, synthetic essences in any form.&#8221;\n<\/p>\n<p>        5.   The  amendment that was effected in the year 1988 for the purpose<br \/>\nof introducing an explanation under Entry No.5, was introduced, as set out  in<br \/>\nthe memorandum explaining the provisions of the Finance Bill 1987, thus:-\n<\/p>\n<p>        &#8220;It has been found that certain taxpayers manufacturing aerated waters<br \/>\nin  which  synthetic essence is being used, are claiming the above benefits on<br \/>\nthe ground that the synthetic essence cannot be  included  in  the  expression<br \/>\n&#8220;blended flavouring concentrates in any form&#8221;.\n<\/p>\n<p>        As this was never the legislative intent, with a view to counteracting<br \/>\nthe  tax avoidance and placing the matter beyond doubt, the proposed amendment<br \/>\nseeks to provide that the blended flavouring concentrate appearing in  item  5<br \/>\nwould include synthetic essence in any form.&#8221;\n<\/p>\n<p>        6.   Learned  counsel  for  the assessee emphasised the fact that this<br \/>\namendment took effect from 1st April, 1988, and submitted that for the purpose<br \/>\nof understanding the scope of the original entry  the  explanation  cannot  be<br \/>\ntaken into account.\n<\/p>\n<p>        7.   The amendment, despite a particular date having been fixed as the<br \/>\ndate from which it will take effect, even when it is not  made  retrospective,<br \/>\nif  found  to  be clarificatory in the sense that even without the aid of that<br \/>\namendment the un-amended provision  was  capable  of  comprehending  what  was<br \/>\nsought to be made clear by the amendment, the amendment made subsequently does<br \/>\nnot  have  the effect of restricting the meaning of the original entry and the<br \/>\nwidth of the entry remains the same.  The facet  of  it&#8217;s  content  which  had<br \/>\neither  been  misconstrued or had not been recognised is only brought out when<br \/>\nthe clarificatory amendment is effected.\n<\/p>\n<p>        8.  The fact that this amendment was made effective from 1st April,  1<br \/>\n988,  therefore,  does not in any way have the effect of denuding the original<br \/>\nentry of a part of it&#8217;s content.  The synthetic essence being but one form  of<br \/>\na  blended  flavouring concentrate was a blended flavouring concentrate before<br \/>\nthe amendment as also after the amendment.  The order of the Tribunal  holding<br \/>\nthat the assessee, despite being engaged in the manufacture of a product which<br \/>\nis  covered  by  Entry  5  of the eleventh schedule, is entitled to investment<br \/>\nallowance, therefore, cannot be sustained.  The same  is  set  aside  and  the<br \/>\nappeal is allowed.\n<\/p>\n<p>Index:  Yes<br \/>\nWebsite:  Yes<\/p>\n<p>To<\/p>\n<p>1.The Assistant Registrar,<br \/>\nIncome Tax Appellate Tribunal,<br \/>\nRajaji Bhavan,<br \/>\nIII Floor, Besant Nagar,<br \/>\nMadras-90.  (with records) (5 copies)<\/p>\n<p>2.The Secretary,<br \/>\nCentral Board of Revenue,<br \/>\nNew Delhi.  (3 copies)<\/p>\n<p>3.The Commissioner of Income Tax,<br \/>\nTamil Nadu-IV, Chennai-34.\n<\/p>\n<p>4.The Deputy Commissioner of Income-tax,<br \/>\n(Appeals)-II,<br \/>\nMadurai Range,<br \/>\nMadurai.\n<\/p>\n<p>5.The Income-tax Officer,<br \/>\nCompany Circle,<br \/>\nMadurai-2.\n<\/p>\n<p>6.The Deputy Commissioner of Income-tax,<br \/>\nSpecial Range-II, Madurai.\n<\/p>\n<p>7.The Commissioner of Income-tax,<br \/>\nMadurai.\n<\/p>\n<p>Dev\/<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court The Commissioner Of Income-Tax vs M\/S Soft Beverages (P) Ltd on 10 December, 2010 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10\/12\/2010 CORAM THE HON&#8217;BLE MR.JUSTICE R.JAYASIMHA BABU and THE HON&#8217;BLE MR.JUSTICE S.R.SINGHARAVELU T.C.No.379 of 2000 and T.C.Nos. 380 and 381 of 2000 The Commissioner of Income-tax, Tamilnadu-IV, Chennai-34. ..Applicant [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,13],"tags":[],"class_list":["post-89197","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Commissioner Of Income-Tax vs M\/S Soft Beverages (P) Ltd on 10 December, 2010 - Free Judgements of Supreme Court &amp; 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