Judgment :- CHITRA VENKATARAMAN, J. 1. The assessee is on revision as against the orders of the Tamil Nadu Sales Tax Appellate Tribunal, Chennai (Additional Bench) 18.1.1996, 29.1.1996, 18.12.1996 made in T.A.Nos.308/1995, 1005/94, 166/95, 308/95 relating to the assessment years 198990, 1990-91, 1991-92 1992-93. 2. The only question raised in these revisions is whether the assessee is entitled to any benefit of the tax exemption granted in exemption Notification No.II (1)/ CTRE/69/81 dated 3rd January 1951 which reads as under:- "No.II (1) /CTRE/580/81 - In exercise of the powers conferred by sub-section (3) of Section 17 of the Tamil Nadu General Sales Tax Act 1959 (Tamil Nadu Act 1 of 1959), the Governor of Tamil Nadu hereby makes the following amendment to the Commercial Taxes and Religious Endowment Department Notification No.II(1)/CTRE/69/81 dated the 3rd January 1981, published at page 10 of Part II Section 1 of the Tamil Nadu Government Gazette dated the 11th February 1981. AMENDMENT: In the said notification, for the words "and milk" the following words shall be substituted, namely:- "Fresh milk, recombined milk and milk drink with or without any addition thereto for being sold as a beverage" 3. As far as the assessee is concerned, the petitioner deals in flavoured milk. Going by the exemption notification, which is unqualified that means "fresh milk, recombined milk and milk drink with or without any addition thereto for being sold as a beverage" would be entitled to tax exemption. The assessee sought for the benefit of the same. The claim of the assessee was subsequently rejected in an assessment made under Section 16(1) of the Act. Aggrieved by the said order, the assessee went on appeal before the Appellate Assistant Commissioner who has sustained the levy of tax but deleted the levy of penalty under Section 16(2). Aggrieved by the said order, the assessee preferred further appeal before the Tribunal. The Tribunal following the decision of this court in Deputy Commissioner of Sales Tax Vs. Pio Food Packers (46 STC 63) allowed the appeal and held that the flavoured milk sold as beverage is entitled to the benefit of tax exemption . Hence the Revenue is on appeal before this court. 4. It is contended by the appellant that the beverage sold by the assessee contains additions and hence the same would not fall within the purview of the exemption notification. Hence the Revenue is on appeal before this court. 4. It is contended by the appellant that the beverage sold by the assessee contains additions and hence the same would not fall within the purview of the exemption notification. As already noted the exemption notification is unqualified and it exempts milk with or without any addition for being sold as beverage . As per the Oxford Dictionary "beverage" means "a type of drink except water". In Webster's 3rd International Dictionary, "beverage" has been described as "liquid for drinking especially such liquid other than water (as tea, milk, fruit juice, beer) usually prepared (as by flavouring, heating, admixing) before being consumed". 5. Going by the above said dictionary meaning, in the absence of any other definition available under the Act and applying the decision reported in Deputy Commissioner of Sales Tax Vs. Pio Food Packers (46 STC 63) the tax case revisions are dismissed. No costs.