TMI Blog1970 (2) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... s claim that black salt was exempt from sales tax under section 4(1)(a), U.P. Sales Tax Act, was not accepted and the assessing authority levied the tax at the rate of two per cent. The assessee went up in appeal but failed. The Additional Judge (Revisions), Sales Tax, held that section 4 used the word salt and not common salt. Black salt was one of the species of salt and was covered by the word salt used in section 4 of the Act. He, therefore, allowed the revision and set aside the assessment order. At the instance of the Commissioner, Sales Tax, the question of law mentioned above has been referred for the opinion to this court. The assessee has made a statement before the assessing authority which mentioned the method by which he prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sodium chloride. Hence, the two commodities are different. Black salt could not come within the meaning of the word salt used in section 4 of the Act. In our opinion, the premise of this argument cannot be upheld. There is no evidence on the record to prove that the article manufactured by the assessee is produced in the manner and method given in these text-books. On the contrary, the uncontroverted material adduced by the assessee is to the effect that he produced the black salt by mixing sambher salt with charcoal and heating it. It is, therefore, difficult to agree that the product called black salt manufactured and sold by the assessee is the same thing as is mentioned in these dictionaries and the text-book by Partington. There is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m to lose its chemical constitution. But, it is significant that it is useful for digestion. This would suggest that it is usable on the table, as common salt is. Section 4 of the Act provides for exemption from sales tax. Subsection (1) says that no tax shall be payable on "(a) the sale of water, milk, salt, newspapers and motor spirit as defined in the U.P. Sales of Motor Spirit (Taxation) Act, 1939, and any other goods which the State Government may by notification in the official Gazette exempt, and (b)..............................................................." It will be seen that the Legislature has granted a general exemption from sales tax to the sale of water, milk, salt and newspaper. These are commodities which are used ..... X X X X Extracts X X X X X X X X Extracts X X X X
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