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The issue was whether a hotel guest who ordered orange juice was served with the juice of a single orange, unsweetened, freshly pressed out to his order is liable to Purchase Tax within the description “manufactured beverages”, including fruit juices. It was held that a portion of orange juice, so prepared and served, was not a “manufactured beverage” and the description “including fruit juices” was to be construed in the context of the words which preceded it.
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