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2009 (12) TMI 891 - KARNATAKA HIGH COURTRate of tax applicable on cut chillies, spent chillies and chilly seeds - whether attracts 12.5 per cent tax under section 4(1)(b) of the Act for the period April 1, 2005 to March 31, 2006 and with effect from April 1, 2006, the above goods are eligible to be taxed at the rate of four per cent in view of entry 89 of the Act? Held that:- The crushed chilly, spent chilly is a spice by itself which can be sold and traded in common parlance and accordingly, tax leviable would be at the rate of four per cent and it comes within entry 61 under the definition of "dry chillies" and accordingly, we answer the questions of law formulated hereinabove in favour of the assessee and against the Revenue by holding that the Advance Ruling Authority was in error.
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