H. L. DATTU, J. ( 1 ) PETITIONER is the re-distributor stockist for M/s Lipton India Ltd. , the manufacturer of fruit drinks in Tetra Pack under the brand name 'tree Top'. Petitioner is registered as a dealer both under Karnataka Sales Tax Act, 1957 (for short 'the State Act') and Central Sales Tax Act, 1956 (for short "the Central Act' ). Manufacturer effects sale of 'tree Top' to the petitioner after charging Sales Tax at 10% on the first sale under Entry F8 (1) of the second schedule of karnataka Sales Tax Act. ( 2 ) IN order to understand the contention of the parties, it is necessary to give briefly the legislative history of this entry in the schedule and to refer to some of its salient points. As indicated by the petitioner, item in question was liable to be taxed under Entry F. 8 (1) of the schedule to the Act, since it answers the description contained in the said Entry. ( 3 ) WITH effect from 1. 4. 1986 and upto 31. 8. 1988, this item was described in Entry 98 in the second schedule as follows: second Schedule serial No. Description of Goods Rate of Tax 98 Ready to serve foods, processed Eight foods, semicooked or semiproce- perssed food stuffs, fruits, dry cent vegetables (whether cooked or not) 1. 4. 86 to fruits and vegetable products, 31. 3. 88 when sold in tins, cans, bottles or in any kind of seated containers. The sale of the above items was subjected to single point tax under Section 5 (3) (a) of the Act, this item also found a place under eighth schedule to the Act, when the levy is on last sale point. The controversy involved in these petitions, to exigibility to tax the sale of Tetra Pack fruit drink to the last point tax at 3% under Section 5 (3) (c) of the Act in addition to tax already charged and paid by the manufacturer at the rate of 10% on the first sale of goods. The controversy involved in these petitions, to exigibility to tax the sale of Tetra Pack fruit drink to the last point tax at 3% under Section 5 (3) (c) of the Act in addition to tax already charged and paid by the manufacturer at the rate of 10% on the first sale of goods. ( 4 ) IN some of these petitions, the assessing authorities intend to bring to tax the sale of this item under entry 12 of the eighth schedule to the Act and in some other petitions, assessments have already been completed by treating the item to fail under Entry 12 of the eighth schedule to the act and have levied the last point tax under Section 5 (3) (c) of the Act. The aforesaid action of the assessing authorities is called in question in these petitions. ( 5 ) ACCORDING to the petitioners, the levy of last point tax under Section 5 (3) (c) of the Act at 3% on Tetra Pack fruit drinks is bad and invalid by treating the item to fall under entry 12 of Eight schedule to the Act which was introduced with effect from 1. 4. 87. Further, after the amendment of second and eighth schedules merging the first and last point tax for fruit drinks in Tetra Packs, pursuant to Chief Minister's budget speech, it was not open to the department to levy last point tax on the sale of fruit drinks in Tetra Packs in respect whereof tax has already been paid under section 5 (3) (a) of the Act, Further, according to the petitioners, the head of the department has issued a clarification in No. CIR. No. 1092/88-89 under Section 3a (2) of the Act, which is binding on all Officers, who are entrusted with the execution of the Act, to levy last point tax on fruit drinks in Tetra Packs, clarifying it as an item falling under Entry 12 of eighth schedule to the Act, thereby reclassifying the fruit drinks in Tetra Packs as aerated water. According to the petitioners, if tax has to be levied on last sale point, as directed in the circular, fruit drinks in tetra Packs would necessarily have to be classified as aerated water and if the product continues to be classified as ready to serve foods etc. According to the petitioners, if tax has to be levied on last sale point, as directed in the circular, fruit drinks in tetra Packs would necessarily have to be classified as aerated water and if the product continues to be classified as ready to serve foods etc. , under serial No. 8, in the eighth schedule, the department is not competent to levy tax on the last sale point, by reclassifying the product. ( 6 ) SECTION 5 is the charging provision; Sub-section (1) of Section 5 lays down a general rate of tax. Sub-section (1) of Section 5 is attracted only when a particular transaction of sale or purchase is not covered by the specific charging section under Sub-section (2), (3) or (4) of section 5. ( 7 ) SUB-SECTION (3) (a) specifies a single point levy in respect of certain specified goods by the first or earliest of successive dealers in the State. The dominant intention of this provision is to levy single point tax on the first stage of the sale of goods specified in the second schedule and as such it is implicit that the subsequent sales are not exigible to tax under the Act, provided that such dealers effecting such subsequent sales furnish necessary proof that the earliest of the successive dealers were liable to pay tax in the State. Sub-section (3) (b) specifies the levy of purchase tax on single point basis in respect of goods specified in the third schedule. Sub-section (3-C) carves out an exception to the levy at the point of sale envisaged in Sub-section (3 ). It states that in respect of goods mentioned in the eight schedule tax will be levied at the specified rate at the point of last sale in the State. While Section (3) (a) selects the first point of sale for the levy, Sub-section (3-C) selects the last sale for the levy. Both are independent charging provisions. ( 8 ) NOW coming to the entries provided under eighth schedule to the State Act, entry 12 of the eighth schedule to the Act before its amendment read as under: sl. No. Description of Goods_____ Rate of tax 12 Aerated water including 3% bottled soft drinks, whether or not flavoured or sweetened and whether or not containing vegetable or fruit juice or fruit pulp. No. Description of Goods_____ Rate of tax 12 Aerated water including 3% bottled soft drinks, whether or not flavoured or sweetened and whether or not containing vegetable or fruit juice or fruit pulp. By an amendment to the Act (Karnataka Act 8/90) the description in entry 12 in the eighth schedule was substituted by the following description: sl. No. Description of Goods Rate of tax 12. Aerated water including soft 3% drinks, whether or not flavoured or sweetened and whether or not containing vegetable or fruit juice or fruit pulp, when sold in bottles, tins, cans, or in any kind of sealed containers but excluding soft drink containers. (In terms of Section 13 of the Amendment Act referred to above, the amendment to Entry 12 of the eighth schedule is deemed to have been substituted right from its inception) ( 9 ) THE contention of the petitioners ably argued by Sri Sarangan, Learned Senior Counsel is that levy of last point tax under Section 5 (3c) of the Act in respect of sales turnover of Tetra Pack fruit drinks in illegal and invalid and in as much as fruit drinks in Tetra Pack is liable to be taxed only at the first sale point under Entry 98 (as it stood then) of the second schedule to the Act. Further the Learned Counsel commenting on pre-assessment notices and the assessment orders framed by the assessing authorities for the assessment year 1. 4. 1989 to 31. 3. 1990 would say that the levy of last point tax under Section 5 (3c) of the Act has been made under Entry 12 of the eighth schedule to the Act at 3% and this action on the part of the assessing authorities is on the basis of the circular dated 12. 6. 1989 issued by the Commissioner of Commercial Taxes. ( 10 ) LEARNED Counsel would further contend that Tetra Pack fruit drinks cannot be treated as aerated water or soft drink for the purpose of levy under Section 5 (3c) of the Act. In support thereof, the Learned Counsel would say aerated water is one which is obtained by aerating CO2 under pressure to dissolve in water. To explain the meaning of the phrase "aerated water" counsel strongly relics on the decision of Punjab and Harayana High Court in AMINCHAND and co. In support thereof, the Learned Counsel would say aerated water is one which is obtained by aerating CO2 under pressure to dissolve in water. To explain the meaning of the phrase "aerated water" counsel strongly relics on the decision of Punjab and Harayana High Court in AMINCHAND and co. v. PUNJAB 75 STC 194 and to explain the meaning of the word 'soft drink', reliance is placed on the dictionary meaning, which indicates 'soft drink' as a beverage that is not alcoholic or intoxicating and is usually carbonated. Learned Counsel would say that Tree Top products contain as major ingredients natural fruit pulp, fruit concentrates-of the respective fruit juice along with sugar, citric acid, Vitamin 'c', flavour and colour. According to Learned Counsel, the process of manufacture involves homogenisation of the fruit juice, blending with sugar and other minor ingredients. According to him, the process is a single mixing of various ingredients with fruit pulp, fruit juice concentrates and in no way changes its basic characteristic of a fruit drink nor does the dilution of the concentrate with sugar solution convert it into soft drinks. According to Learned Counsel products in question cannot be treated nor sold as soft drink or aerated water. Elaborating his submissions, he would say that fruit drinks and soft-drinks are distinctly different from each other both in composition, method of manufacture and even in trade perception and the manner of packing, whether in bottles or tin or in any other kind of containers, does not make any difference to liability to tax for the reason that the drink supplied by petitioners is only in 'tetra Pack Containers'. In so far as the word 'including' occurring in between 'aerated water' and 'soft drinks' the Learned Counsel would urge that it should not be given expanded meaning and in support thereof he would rely on various decisions COMMISSIONER OF INCOME TAX, ap v. TAJ HOTEL 82 ITR 44 (SC), ACST v. AFSON INDU. CORPORATION 142 ITR 406 (Madras), 78 STC 385 78 STC 385, SGR FILE MANUFACTURERS v. STATE OF GUJARAT AIR1977 SC 90 , (1977 ) GLR688 (SC ), (1976 )4 SCC601 , [1977 ]1 scr878 , 1976 (8 )UJ912 (SC ) and ESIC v. HIGH LAND COFFEE WORKS JT1991 (3 )SC 325 , 1991 (2 )SCALE221 , (1991 )3 SCC617. CORPORATION 142 ITR 406 (Madras), 78 STC 385 78 STC 385, SGR FILE MANUFACTURERS v. STATE OF GUJARAT AIR1977 SC 90 , (1977 ) GLR688 (SC ), (1976 )4 SCC601 , [1977 ]1 scr878 , 1976 (8 )UJ912 (SC ) and ESIC v. HIGH LAND COFFEE WORKS JT1991 (3 )SC 325 , 1991 (2 )SCALE221 , (1991 )3 SCC617. Lastly the Learned Counsel would say that the fruit drink in question is packed in Tetra Pack containers and in order to fall within the entry, the drink should be 'sealed containers' and as the Tetra Pack containers are not sealed containers, there cannot be any liability to tax under Entry 12 of eighth schedule to the Act. ( 11 ) SUM and substance of the petitioner's counsel contention seems to be, in order to fall within the scope of Entry 12 of eighth schedule to the Act, the product in question should be aerated water and it should be in sealed containers, otherwise charging provisions are not attracted. ( 12 ) SMT. Vidya, Learned Counsel for the Revenue strongly justifies the circular instructions issued by the head of the department and also supports the pre-assessment notices and the assessments framed by the assessing authorities. ( 13 ) LEVY is on last point sale of a commodity occurring in eighth schedule to the Act. Assessing authorities of these petitioners are of the view that the fruit drink in Tetra Pack under the brand name 'tree Top' would fall under Entry 12 of eighth schedule to the Act. Entry which was in existence prior to and after 1. 4. 1990 speaks of aerated water including soft drinks, whether or not containing vegetable or fruit juice of fruit pulp when sold in bottles, tins, cans or in any kind of sealed containers. The term 'aerated Water' figuring in Entry 12 of the eighth schedule to the Act is not defined. According to dictionary meaning, the term 'aerate' means to put air into, to charge with air or with CO2 or other gas. The word 'aerated water' is more or less akin to the expression carbonated water which only means potable water impregnated with CO2 under pressure and it may contain any other substance such as sugar, liquid glucose etc. either singly or in combination. The word 'aerated' refers to water and does not refer to soft drink. The word 'aerated water' is more or less akin to the expression carbonated water which only means potable water impregnated with CO2 under pressure and it may contain any other substance such as sugar, liquid glucose etc. either singly or in combination. The word 'aerated' refers to water and does not refer to soft drink. It defines the kind of water which is taxed and not all kinds of water and by necessary implication exclude ordinary water. The specific reference to water meaning thereby water which is aerated. ( 14 ) THE word 'including' occurs immediately after the phrase 'aerated water' to include soft drink whether or not flavoured or sweetened and whether or not containing vegetable or fruit juice or fruit pulp. In the language of a layman and again in trade circles soft drinks are not equated with 'aerated water', but the legislature have employed the word including immediately after aerated water only as a word of extension to include things that would not ordinarily and property fall within its ordinary connotation. Apex Court in the case of REGIONAL DIRECTOR E. S.. CORPORATION v. HIGHLAND COFFEE WORKS was pleased to observe as under: "the word 'include' is very generally used in interpretation clause in order to enlarge the meaning of words or phrases occurring in the body of the statute and when it is so used these words or phrases must be construed as comprehending not only such things as they signify according to their natural import but also those things which the interpretation clauses describe that they shall include. " In C.. T v. G. MACKINTOSH 99 ITR 422 Mad the Madras High Court observed: "normaly the word 'include' is employed by parliament and legislatures in defining the words for the purpose of enlarging the meaning of ordinary words. Therefore, the Courts generally interpret it as enlarging the meaning of the word and do not restrict the meaning to the particular words that follow in the inclusive part of the definations unless the context otherwise merits. " ( 15 ) THUS a soft drink, whether containing vegetable or fruit juice or fruit pulp, which is a beverage, which is not alcoholic or intoxicating, usually carbonated is included along with aerated water even though it would not properly fall in its ordinary connotation. " ( 15 ) THUS a soft drink, whether containing vegetable or fruit juice or fruit pulp, which is a beverage, which is not alcoholic or intoxicating, usually carbonated is included along with aerated water even though it would not properly fall in its ordinary connotation. ( 16 ) THEN the other expression in the entry is a soft drink sold in bottled, tins, cans or in any kind of sealed containers. Now the question would be whether fruit drink/soft drink in Tetra Pack under the brand name "tree Top' is sold in any kind of sealed containers. The expression 'sealed containers' merely means a container which is so closed that access to the contents is impossible without breaking the fastening. ( 17 ) THE Supreme Court had occasion to consider the meaning of the expression "sealed container" in MARTAND DAIRY AND FARM v. UNION OF INDIA 35 STC 629 in the following words: "'sealed container' merely means a container which is 'so closed that access to the contents is impossible without breaking the fastening'. The expression 'seal' in this context does not involve an affixture of the seal of the seller such an impressing a signet wax etc. , as evidence of guarantee of authenticity. An article may be regarded as put in sealed containers if it is closed securely in any vessel or container by any kind of fastening or covering that must be broken before access can be obtained to what is packed inside. " In the present case fruit drink/soft drink is sold in Tetra Pack containers. Access to the drink is not possible unless the covering is broken, which would clearly indicate the drink that is sold in tetra Pack containers is a soft drink/fruit drink sold in sealed containers. ( 18 ) AN analysis of Entry 12 of eighth schedule to the Act would indicate that the intention of the legislature is to include soft drink along with aerated water even though in ordinary connotation it may not fall within its meaning and when the said soft drink made out of fruit pulp sold in a sealed container would come within the net of charging provision viz. Section 5 (3c) of the Act and no exception can be taken to instruction issued by Commissioner of Commercial Taxes in circular No. 44/89-90 dated 12. 6. 1989. Section 5 (3c) of the Act and no exception can be taken to instruction issued by Commissioner of Commercial Taxes in circular No. 44/89-90 dated 12. 6. 1989. It follows that the challenge to the assessment orders on that ground must fail. However, liberty is reserved to such of those petitioners who are before this Court questioning the pre-assessment notices issued by the assessing authorities for respective assessment years to file their objections within six weeks from today. In the result, Writ Petitions are dismissed but in the circumstances no order as to costs.