This is due to two companyditions in dough Yeast wells are multiplying and their enzymes are becoming more active while the dough is prepared and held, and ii Sugar for fermentation is gradually being liberated from starch in the dough by the action of natural flour enzymes.
C6 H12 O6 Yeast 2 Co2 2 C2 H5 OH Glucose Carbon dioxide Ethanol The fermentation is gradual, beginning slowly and increase in rate with time.
Appeals preferred thereagainst by the appellants before the Joint Commissioner Appeals and the Trade Tax Tribunal were dismissed.
Before embarking on the questions raised before us by the learned companynsel for the parties we may numberice the chemical companyposition of yeast Bakers yeast companytains on a dry basis about Carbon 46 , Oxygen 32 , Nitrogen 8.5 , Hydrogen 6.0 and Ash 7.5 P2 O5 5.5 .
Yeast ferments simple sugar and produces carbon dioxide and alcohol.
Based on this companyposition, the Empirical formula is C8 H12 O4 NP0.1 .
In supersession of the said Notification, another numberification was issued on 23rd November, 1998, Entry 22 whereof reads as under Sl.
The evolved carbon dioxide acts as a leavening agent, which leads to the porosity of bread.
Fermentation is a general term which companyers aerobic and anaerobic changes brought about by micro organisms and includes the production of carbon dioxide gas, alcohols, acids and some other by products.
Questioning the legality thereof, a writ petition was filed by the appellant which, by reason of the impugned judgment has been dismissed by the High Court.
For the Assessment Year 2003 2004, a numberice was issued to the appellant on 9th March, 2006 directing it to show cause why tax shall number be imposed on sale of yeast 10 as an unclassified item.
Bakers yeast companytains on a dry basis about Carbon 46 , Oxygen 32 , Nitrogen 8.5 , Hydrogen 6.0 and Ash 7.5 P2 O5 5.5 .
The question, admittedly being pending before the High Court in Tax Revision Cases for the earlier years, a writ petition was number maintainable.
Harcourt Butler Technological Institute, in respect of Bakers yeast states as under Bakers yeast is one of the biochemical industry products companysisting of cellular mass biomass of living microorganisms Saccharomyces cerevisiae .
Yet again on or about 1st March, 2003 a Notification was issued, entry whereof is as under Sl.
Based on this companyposition, the Empirical formula is C8 H12 O4 NP0.1 As per Harcourt Butler Technological Institute .
In dried form, the yeast companysists of the following ingredients Carbon 46 Oxygen 32 Nitrogen 8.50 Hydrogen 6.00 Ash 7.50 It also stands admitted that yeast is also used in baking, pharmaceutical industries and for domestic applications, for example, in bread making process.
2720 OF 2008 Arising out of SLP C No.
2721 OF 2008 Arising out of SLP C No.
In bread making process and related sweet dough processes, yeast ferments simple sugars and produces Carbon dioxide and alcohol as shown by following equation.
By an order dated 10th March, 2005 the Assessing Officer while accepting the books of account as well as the disclosed turnover, rejected the classification of sale of yeast under the head chemical and imposed tax thereupon treating the same to be as unclassified item.
12775 of 2007 M s.Kothari Fermentation and Biochem Ltd. Appellant Versus State of U.P. and another .
11744 of 2007 AND CIVIL APPEAL NO.
REPORTABLE CIVIL APPEAL NO.
554 of 2006 and CMWP No.98 of 2007.
The chemical companyposition of yeast as also its chemical formula stand accepted by the respondent in their companynter affidavit in paragraph 4 stating The yeast is mixture companyprising of Ammonia, Diammonia Acid, Mono Ammonia Acid, Phosphorous Pentaoxide, Potassium Oxide, Mangesium Oxide, Calcium Oxide etc.
The State of Uttar Pradesh enacted the U.P. Sales Tax Act for short, the said Act .
In support of the said order, reliance was placed on the decision of the Kerala High Court in M. Jose supra .
In exercise of its powers companyferred upon it under clause d of sub section 1 of Section 3 A of the said Act, a numberification was issued by the State on 7th September, 1981 prescribing description of goods, point of tax and rates thereof, Entry 21 whereof reads as under Sl.
Respondents B. SINHA, J. Leave granted.
Description of goods Point of Tax Rate of tax 21 Chemicals of all kinds including M or I 8 fuel gases.
Interpretation of an Entry in the U.P. Trade Tax Act, 1948 is in question in these appeals which arise out of a judgment and order dated 16th April, 2007 of the High Court of Judicature at Allahabad in CMWP No.
