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2018 (10) TMI 519 - HC - VAT and Sales TaxLevy of Sales Tax - Chicory Roots - whether the chicory roots sold by the partnership firm were falling under entry No.23 of the First Schedule of the Gujarat Sales Act, 1969 or whether the same were exempted from levy of sales tax? - Held that:- Entry No.23 refers to that which may germinate. The entry refers to flower, fruit, vegetable seed, lucerne grass and hemp and bulbs which all fall in the same category. This would also mention 'tubers and plants other than orchids' and therefore, since the chicory roots are tubers they would fall within the ambit of Entry No.23 and must be subjected to tax accordingly. The essential character of chicory roots does not change by reason of slicing, cutting and drying and hence they are not liable to tax either under the GST Act or under the CST Act and therefore, no outstanding amount remain. The prosecution which has been initiated for the recovery of the amount in absence of any adjudication in form of the department and in wake of the said outcome even otherwise is no longer sustainable. Application allowed.
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