JUDGMENT G. SIVARAJAN, J. – The only question raised in this tax revision case is regarding the rate of tax on the sale of soda effected in the bar attached hotel. The assessee is bar attached hotel. The assessment year concerned is 1992-93. In the return filed by the assessee for the year 1992-93 the assessee claimed that soda sold in the bar attached hotel falls squarely under entry 40 of the Fist Schedule to the Kerala General Sales Tax Act, 1963 as it stood at the relevant time taxable only at 6 per cent. The assessing authority did not accept the said contention as he was of the view that "soda" squarely falls under entry 87 of the First Schedule to the Act. The first appellate authority dismissed the appeal confirming the order of the assessing authority. However, in the second appeal filed by the assessee, the Tribunal has taken the view that soda is a beverage and therefore since the same is sold by a bar attached hotel it falls under entry 40 of the First Schedule which is a special entry available for bar attached hotels. Being aggrieved by the said order the department is in revision. The learned Government Pleader appearing for the revision petitioner submits that soda is nothing but "aerated water" which is a specific item mentioned in entry 87 of the First Schedule and therefore it is unnecessary to go into the question as to whether soda is a "beverage" so as to bring it under entry 40 of the First Schedule. The Government Pleader also relied on the decision of this Court in V. M. Vilasini v. State of Kerala [2001] 123 STC 127; (2001) 9 KTR 411 specifically dealing with soda and cola and also the decision in T.R.C. No. 459 of 2001 (Reported in [2004] 138 STC 377 (Ker) (Casino Hotel v. State of Kerala)) where it was specifically held that it falls under entry 87 of the First Schedule to the Act. Sri N. Muraleedharan Nair, learned counsel appearing for the assessee submits that when there are two entries in a taxing statute, one general in nature and the other special in nature the rule is that special will prevail over the general. Sri N. Muraleedharan Nair, learned counsel appearing for the assessee submits that when there are two entries in a taxing statute, one general in nature and the other special in nature the rule is that special will prevail over the general. The counsel submits that the Tribunal has considered the dictionary and other meaning of the word "beverages" and had come to the conclusion that soda is a beverage and therefore it is liable to be assessed only under entry 40. He further submitted that entry 40 deals with all beverages which are sold in bar attached hotel and therefore the assessing authority as well as the first appellate authority were not justified in referring to the other entries in the First Schedule to find out as to whether soda sold in the bar hotel falls in those entries. He also submitted that the two decisions which are relied on by the department did not consider the question in that perspective. We have considered the rival submissions. Entries 40 and 87 of the First Schedule to the Act as they stood at the relevant time, read as follows : --------------------------------------------------------------------- "Sl. Description of goods Point of levy Rate of tax No. (per cent) --------------------------------------------------------------------- (1) (2) (3) (4) --------------------------------------------------------------------- 40. 'Cooked food including At the point of 6 beverages' not falling under first sale in the entries 53 and 54 of this State by a Schedule sold or served in dealer who is bar attached hotels and/or liable to tax star hotels/restaurants. under section 5. --------------------------------------------------------------------- 87. Non-alcoholic drinks, -do- 12.5" squashes, sauces aerated, waters, mineral water, beverages, horlicks, boost, bourn vita, complain, Glucose D, Glucovita and similar items whether bottled, canned or packed. --------------------------------------------------------------------- Entry 40 deals with cooked food including "beverages" not falling under entries 53 and 54 of this Schedule sold or served in bar attached hotels and/or star hotels/restaurants. The contention of the assessee is that soda falls under beverages and since the same is old or served in the bar hotel it is taxable only at 6 per cent. It must be noted that entry 40 begins with the words cooked food including. In the above circumstances, according to us, beverages referred to in the said entry normally must be a product of the kitchen. It must be one made in the kitchen of the assessee. It must be noted that entry 40 begins with the words cooked food including. In the above circumstances, according to us, beverages referred to in the said entry normally must be a product of the kitchen. It must be one made in the kitchen of the assessee. In fact the very question as to whether soda and cola will fall under beverages was considered by this Court in V. M. Vilasini v. State of Kerala [2001] 123 STC 127; (2001) 9 KTR 411 (Ker) though in the context of a claim for exemption as being second sales. In that case the division Bench held that soda will squarely fall under entry 87 of the First Schedule to the Act. Item 87 which was considered in the said decision is the same as we have extracted above. Again this court had considered the question as to whether mineral water will fall within the expression "beverages" in T.R.C. No. 459 of 2001 and this Court by judgment dated December 21, 2001 (Reported in [2004] 138 STC 377 (Ker) (Casino Hotel v. State of Kerala)) held that mineral water will not fall under "beverages". In view of the above we are unable to accept the contention of the respondent that the soda dealt with by the assessee is taxable only under entry 40 of the First Schedule to the Act taxable at 6 per cent. [In view of the above, we reverse the order of the Tribunal and allow the revision.] (Corrected as per order CMP No. 1944 of 2003 in T.R.C. No. 99 of 1999, dated March 27, 2003). Petition allowed.