TMI Blog1987 (6) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... ent year 1982-83. The returns and the books of accounts were rejected. The assessing authority added 5 per cent to the taxable turnover. He also rejected the claim of exemption for the turnover of "chilli powder" and "coriander powder". The assessing authority also imposed tax on the purchase value of the packing material. In appeal, the Deputy Commissioner (Appeals) reduced the addition from 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of accounts was upheld by all the three authorities. The Appellate Assistant Commissioner as well as the Appellate Tribunal, sustained the estimated turnover by adding 1 per cent. As a final fact finding authority, it was competent for the Appellate Tribunal to do so. We find no error justifying interference with the fixation of the said quantum regarding the additions. The more crucial aspect pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te Tribunal held that the chillies and coriander, and their powder are commercially distinct and different commodities. The powder of such commodities does not possess the same identity. The processing of the original commodities brings into existence a commercially distinct and different commodity, which is again taxable. In this view of the matter, the Appellate Tribunal upheld the levy of tax a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tled by a series of decisions of courts [see Sri Siddhi Vinayaka Coconut Co. v. State of Andhra Pradesh [1974] 34 STC 103 (SC) at page 110, Ganesh Trading Company v. State of Haryana [1973] 32 STC 623 (SC) and Achamma Sebastian v. State of Kerala [1967] 20 STC 483 (Ker) [FB]; 1967 KLT 832 (FB)]. We are of the view that "chilli powder" and "coriander powder" are distinct and different from chilli ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
