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2008 (5) TMI 398 - SC - VAT and Sales TaxWhether Zafrani zarda is a processed form or manufactured form prepared from the raw material tobacco? Held that:- Appeal allowed. Zafrani zarda being a "manufactured tobacco" would not answer the description of processed tobacco. It is used by a class of consumers. It is used for a specific purpose. Tobacco as a processed form is used for many purposes, by many persons and in many ways. Tobacco in raw form or in any other processed form is not commercially known as zarda. The common parlance test may have to be applied for the purpose of finding out as to whether the product in question is manufactured goods or not. The High Court, unfortunately, had not considered this aspect of the matter. The impugned judgment cannot, thus, be sustained & is set aside accordingly.
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