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2009 (11) TMI 848 - HC - VAT and Sales TaxWhether garam masala, curry powder, sambar powder and rasam powder falling under section 4(1)(b) of the Act are liable to tax at 12.5 per cent for the period April 1, 2005 to March 31, 2006 and does it fall under entry 89 of the Third Schedule? Held that:- The Legislature by its wisdom under entry 89 prior to Act of 4 of 2006 has not included masala powder or instant mixes and other mixtures containing one spice or a spice with any other material. However, we are of the view that under the Act 4 of 2006 which has come into effect from April 1, 2006 in order to clarify the doubts the Legislature thought it fit to clarify the position to hold that masala is not included in entry 89 which attracts the tax at 12.5 per cent considering entries 61 and 89 as stood prior to Karnataka Act No. 4 of 2006, we are of the view that the word masala powder is not included therein and therefore, it is clear that masala powder come under the residuary clause traceable to section 4 of the Karnataka Value Added Tax Act, 2003. Thus answer the substantial question of law in favour of the Revenue and against the assessee.
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