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2007 (8) TMI 672 - HC - VAT and Sales TaxTreatment of jaljira under the category of "multi-ingredient packed masala" - Held that:- Obviously, at the time of initial assessment, jaljira was rightly considered and treated to be in residuary category and tax was levied at the rate of 10 per cent. Therefore, for the reason that in jaljira, near-about 75.18 per cent ingredients are mineral and chemical substances and remaining material is very low quantity of spices/masala, in my opinion, jaljira cannot be defined under the category of "multi-ingredient packed masala" because, it has an independent identity known as "jaljira", which is used as appetiser. Thus, the finding of the assessing authority and learned Tax Board, Ajmer deserves to be set aside and it is held that the respondent-department cannot treat jaljira under the category of "multi-ingredient packed masala" because it has independent identity, which is jaljira and can be defined as an appetiser for digestion. Revision allowed. In these circumstances, these revision petitions are allowed.
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