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2014 (5) TMI 797 - HC - VAT and Sales TaxRate of Tax – Classification of Masala powder – Interpretation of Statute - Whether the sale of Masala Powder by the assessee should be treated as food item taxable under Entry 63 of Part D of First Schedule or as Item 1(ix) of Part E of the First Schedule – Held that:- Tribunal correctly found that even though Masala Powder is used as an accessory for making mouthwatering combination of curries and other preparations of food that itself cannot be food and applying commonsense interpretation the Tribunal found that there is no infirmity in the order of the AC(A) in holding that in respect of 3 assessment years Masala Powder is unclassified item and should be treated under residuary clause - This Court in State of Tamil Nadu v. A.K.Sundaram [1983 (3) TMI 233 - MADRAS HIGH COURT] had observed that food must be something which must be taken to maintain life and growth and to supply nourishment - That being the basis, even as per the dictionary meaning of food which has got relationship to the maintenance of life and growth, by no stretch of imagination it can be held that Masala Powder is food by itself. Referring judgment in Ardeshir H. Bhiwandiwala v. State of Bombay, [1961 (1) TMI 70 - SUPREME COURT] relied upon Commissioner of Income Tax, Tamil Nadu-III v. Engine Valves Ltd., [1980 (7) TMI 87 - MADRAS High Court] and held that there is no reason to interfere with the order of Tribunal - Decided against the Revenue.
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