TMI Blog2001 (5) TMI 924X X X X Extracts X X X X X X X X Extracts X X X X ..... les tax and the sales tax on the said items being single point, the masala powder, which is nothing but the reflection of the said taxed goods is not further exigible to sales tax. 3.. The petitioner purchases various ingredients like jeera, menthi, dalchina, khaskhas, shahjeera, etc., from registered dealers in the State of Andhra Pradesh and the said items are subjected to sales tax at entry No. 182 of First Schedule to the Andhra Pradesh General Sales Tax Act, 1957. All the said items are called spices. The said taxed spices are added together and ground and the resultant product is the masala powder used for culinary purposes for adding more taste to the food. The petitioner filed returns for the assessment years 1990-91, 1991-92, 199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g of various spices like jeera, menthi, dalchina, khaskhas, shahjeera, etc., and that the said items were already subjected to sales tax under the APGST Act, 1957 and they being the items falling under entry 182 of the First Schedule to the APGST Act and as the same attract the sales tax at the first sale, masala powder, which is not a new product, but is only a combination of the above spices cannot again be subjected to sales tax. He takes us to the spices in different states like pepper, cardamom (small), cardamom (large), chillies, ginger, turmeric, garlic, coriander, cumin, fennel, clove, nutmeg, cinnamon, tamarind, sweet flag, ajwan seed, saffron, tejpatta, etc., and also to the Spices Board Act, 1986 (a Central enactment). Section 2( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... masala powder", there is a manufacturing process and as such it being not specified is taxable as a general goods as was done by the sales tax authorities. In fact, there is a direct judgment of the Madhya Pradesh High Court in Sales Tax Commissioner v. Dhameja Home Industries [1983] 54 STC 217. In the said case arising under the Madhya Pradesh General Sales Tax Act, 1958, a similar contention was raised. Garam masala was being made by the trader therein by mixing different condiments in certain proportion and the mixing may take place either before or after grinding of the condiments, which go to make the product "garam masala". Assessee's contention that there was a mere mixture of condiments in grinding and that there was no manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
