TMI Blog1975 (2) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... application made by the respondents to the Commissioner of Sales Tax under section 52(1) of the said Act requesting the Commissioner of Sales Tax to determine whether tamarind seed powder fell under the said entry. Along with the said application the respondents enclosed their Bill No. 1972 dated 17th November, 1964, for the sale of a certain quantity of tamarind seed powder by them to their customer. The Commissioner of Sales Tax held that it fell under the residuary entry No. 22 in Schedule E to the said Act. In appeal the Tribunal allowed the appeal and held that tamarind seed powder fell under entry No. 12 of the said Schedule A. The said entry No. 12 provides as follows: 12. Chillies, chilly powder; tamarind Except when sol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fail to see how it helps Mr. Shah. According to Mr. Shah, what can be powdered is only the skin and the seeds of the tamarind fruit. If, therefore, when the entry uses the words "tamarind" "whole or powdered", powdered tamarind can only refer to those parts of the tamarind fruit, which can be powdered, namely, either the skin or seeds or both, and this would militate against Mr. Shah's argument that in order to qualify for exemption, it must be the entire tamarind, including the pulp, which must be powdered. In support of his submission that tamarind cannot include tamarind seeds, Mr. Shah relied upon a decision of the Madras High Court in Indian Leaf Tobacco Development Co. Ltd. v. State of Madras (now Andhra)[1954] 5 S.T.C. 354. Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollowing the decisions of the Andhra Pradesh High Court in Motilal Hariprasad and Brothers v. State of Andhra[1955] 6 S.T.C. 654 and [1959] 10 S.T.C. 20. and Berar Oil Industries and Another v. Deputy Commissioner of Commercial Taxes, Anantapur[1959] 10 S.T.C. 199., in which decisions it was held that when rule 4(2) of the Madras General Sales Tax (Turnover and Assessment) Rules, 1939, tax was levied on groundnut, the word "groundnut" included groundnut kernel (sic). It also appears from the judgment[1961] 12 S.T.C. 691. of the Kerala High Court, referred to above, that earlier in Kishenlal Oil Mills, Hyderabad v. Commissioner of Sales Tax, Hyderabad[1955] 6 S.T.C. 650., it was held that the word "groundnut" in rule 5(2) of the Hyderabad Ge ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
