JUDGMENT K. S. PARIPOORNAN, J. - In this tax revision case, the Revenue is the petitioner. The respondent is an assessee under the Kerala General Sales Tax Act. He is doing business in bakeries and stationery items. We are concerned with the assessment year 1978- 79. The assessing authority taxed the sales turnover of "Rasna" at 10 per cent under entry 25-P of the First Schedule to the Kerala General Sales Tax Act, before its amendment by Act 19 of 1980, rejecting the plea of the assessee, that "Rasna" will not come under entry 25-P. The appeal filed before the Appellate Assistant Commissioner was dismissed. In second appeal the Appellate Tribunal, by order dated 4th June, 1987, held that "Rasna" is only a soft-drink concentrate and is not in the nature of drinks as such. It is only a raw material for the preparation of soft-drinks and so will not come under entry 25-P of the First Schedule to the Kerala General Sales Tax Act and will be taxable only at the general rate. Aggrieved by the aforesaid decision of the Appellate Tribunal, in T.A. No. 722 of 1983 dated 4th June, 1987, the Revenue has come up in revision. 2. We heard counsel for the Revenue, Mr. N. N. Divakaran Pillai. The sole plea raised before us was that "Rasna" is a non- alcoholic drink or beverage which will come under entry 25-P of the First Schedule to the Kerala General Sales Tax Act. We are unable to accept the said plea. As the final fact finding authority, the Appellate Tribunal has held that "Rasna" sold by the assessee is only a raw material for the preparation of soft- drinks, that it is a soft-drink concentrate and is not in the nature of drinks as such. Entry 25-P of the First Schedule of the Kerala General Sales Tax Act, 1963, before its amendment by Act 19 of 1980, provides as follows : (1) (2) (3) (4) "25-P. Non-alcoholic drinks and At the point of first sale 10" beverages, bottled or in the State by a dealer canned and sold under who is liable to tax under brand name. section 5. 3. "Rasna" is not a drink or beverage as such; nor is there any material or evidence to show that it was bottled or canned and sold under the brand name. section 5. 3. "Rasna" is not a drink or beverage as such; nor is there any material or evidence to show that it was bottled or canned and sold under the brand name. In Chambers 20th Century Dictionary, New Edition 1983, the word "beverage" is explained as follows : "Any liquid for drinking, esp. tea, coffee, milk etc. : a mixture of cider and water : a drink or drink-money to celebrate an occasion." The word "drink" is explained as follows : "To swallow as a liquid : to smoke; to empty, as a glass, bowl, etc. : to absorb : to taken in through the senses - to swallow a liquid : to take intoxicating liquors to excess." Since "Rasna" is only a concentrate and not a liquid, it will not come within the expression "drinks" or "beverages". Moreover, there is no material to show that "Rasna" sold by the assessee was bottled or canned and sold under brand name. 4. Since "Rasna" is only a soft-drink concentrate and not a drink or liquid as such, but only a raw material for the preparation of soft- drinks, we are of the view that "Rasna" will not come under entry 25-P of the First Schedule to the Kerala General Sales Tax Act, before its amendment by Act 19 of 1980. The Tax Appellate Tribunal was justified in holding so. We concur with the said decision. 5. No interference is called for in this tax revision case. It is dismissed. Petition dismissed.