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TMI Blog1994 (2) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... Taxation Tribunal, the question is whether sales of turmeric powder and pepper powder obtained from whole turmeric and whole pepper are exigible to sales tax under West Bengal Sales Tax Act, 1954 (1954 Act). The principal Act levying sales tax in the State of West Bengal, of course, is the Bengal Finance (Sales Tax) Act, 1941. By a Notification No. 885-F.T. dated May 1, 1955, issued under Section 25 of the 1954 Act, the Governor of West Bengal specified and notified certain commodities including turmeric and pepper, with the result that the said commodities ceased to be governed by the 1941 Act and came within the purview of the 1954 Act. The Notification, in so far as it is relevant, reads thus: "No. 885-F.T. - 1st May, 1955. - Whereas t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of the notified commodities specified in column 2 of the table below, the rates specified in the corresponding entries in column 3 of the said table as the rates at which tax under the said Act shall be paid by a dealer on his turnover. TABLE Sl. No. Notified commodity Rate of tax 1, 2 & 3 (Omitted as unnecessary) 4. Betel-nuts, black and white Pepper, Turmeric, Cloves and Cinnamon or Cassia, as specified in notification No. 885-F.T. dated 1st May, 1955. Four per centum (5) to (16) - (Omitted as unnecessary). This will take effect from the 10th day of May, 1963." (Emphasis supplied) 3. It is the common case of the parties before us that un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r converting it into powder. According to learned counsel, pepper powder is but a form of pepper and similarly turmeric powder is but only a form of turmeric. They are not different goods. Counsel submitted that just as parched rice and puffed rice are different forms of rice (Alladi Venkateshwarlu), so is the pepper powder a form of pepper and turmeric powder a form of turmeric. 6. The learned counsel for the State of West Bengal, on the other hand, submitted that pepper and pepper powder and similarly turmeric and turmeric powder are two different goods just as wheat and wheat-flour are different goods. The learned counsel relied upon the recent decision of this court in Rajasthan Flour Mills Association v. State of Rajasthan [1993 (3) S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmodities "as specified in Notification No. 885-F.T. dated 1st May, 1955". Black and white pepper "as specified in Notification No. 885" : means black and white pepper, whether whole, powdered, broken or in any other form. 8. So far as turmeric and turmeric powder is concerned, the position is not identical, applying the functional test. But inasmuch as turmeric is also described in Notification No. 885 in the same manner as black and white pepper and also because Notification No. 1915 refers to it with reference to the said earlier Notification, we are inclined to say that turmeric and turmeric powder must also be treated as same goods. 9. Sri Santosh Hegde, learned counsel for the State of West Bengal submitted that the use of the words ..... X X X X Extracts X X X X X X X X Extracts X X X X
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