TMI Blog2001 (10) TMI 1118X X X X Extracts X X X X X X X X Extracts X X X X ..... levied tax at 10 per cent on the sale of pickles treating it as an item falling under entry 75 of the First Schedule to the Kerala General Sales Tax Act, 1963, which provides for levy of tax on food sold in air-tight containers. The assessee's contention is that pickle is neither a food item nor sold in air-tight containers, and therefore is not assessable under entry 75 of the First Schedule to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... At the time of hearing, counsel for the assessee pointed out that the assessee is a small-scale industrial unit which does manual packing of pickle in glass bottles. According to counsel, the packing is not with any mechanical assistance and the packing is not air-tight as the same is not possible manually. The further contention of the assessee is that pickle is preserved by use of ingredients s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tainer by a mechanical process and simultaneous sealing does not appear to be correct. A packing which involves removal of entire air is normally known as vacuum packing, leaving no air inside, whereas air-tight container only means prevention of entry of air from outside. In any case, since there is a clear finding that pickle is preserved not by airtight packing, but by use of preservatives, med ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that question because of our finding that pickle is not sold in air-tight containers to fall under entry 75. Therefore we are of the view that pickle was assessable during the year 1991-92 at the general rate and not under entry 75 of the First Schedule to the Act, as held by the Tribunal. We set aside the order of the Tribunal and allow this revision filed by the assessee. Petition allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
