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2011 (7) TMI 1081 - KARNATAKA HIGH COURTWhether garlic and ginger paste do not fall under entry No. 3 of the Third Schedule and is consequently liable to tax at 12.5 per cent in terms of section 4(1)(b)? Held that:- Ginger and garlic paste come within the definition of "vegetables". In these circumstances the fruits and vegetables coming within entry No. 3 of the Third Schedule necessarily have to include ginger and garlic paste. Under these circumstances, garlic paste and ginger paste have been rightly understood as falling within entry No. 3. The reasoning of the revisional authority that since garlic paste and ginger paste is close to masala paste and therefore the same should be read as masala product and consequently the tax at 12.5 per cent is applicable, cannot be accepted.
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