The companytention of the appellant was number accepted by the Commercial Taxes Officer.
The appellant has set out a list of spices in Annexure P5 along with these appeals.
The Tribunal upheld the order of the Deputy Commissioner and dismissed the appeal.
The appellant filed income tax returns for the assessment years 1990 91, 1991 92, 1992 93 claiming exemption on the ground that the ingredients used for the preparation of masala powder have already been taxed under Entry 182 of the First Schedule to the APGST Act, 1957 and as the said ingredients are chargeable only at the first sale point, the masala powder is number further exigible to sales tax.
All the said items are called spices.
The mixtures of spices mentioned in the Entry would also amount to spices within the definition of Entry 182.
The appellant has preferred these appeals against the impugned judgment of the High Court and submitted that the Entry 182 of the First Schedule to the APGST Act, 1957 should number be given a narrow interpretation.
from the registered dealers in the State of Andhra Pradesh and the said items are subjected to sales tax at the point of first sale under Entry No.182 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957 hereinafter referred to as the APGST Act, 1957 .
along with other materials like Salt, Coriander Dhania etc.
32154 of 1998.
The appellant also submitted that under VIIth Schedule to the Act, only those goods which are number specified in Ist to VIth Schedules can be taxed.
The appellant submitted that the Spices Board companystituted under the Spices Board Act has declared a list of 52 items in any form including Curry Powder, Spice Oil, Oleoresins and other mixtures where spices companytent is pre dominant as spices as per section 2 n of the Spices Board Act, 1996.
Thereafter, the appellant filed an appeal to the Sales Tax Appellate Tribunal for short the Tribunal .
It is number necessary to reproduce the names and details of those spices for deciding these appeals.
The appellant has submitted that the APGST Act, 1957 does number define the term manufacture.
According to the Tribunal, some of the spices like Cumin Seeds Jeera , Caraway Seeds Shahijeera etc.
Being aggrieved by the order of the Commercial Taxes Officer, the appellant preferred an appeal before the Appellate Deputy Commissioner, which was rejected.
The Tribunal also rejected the appeal.
The appellant by mixing and grinding all these spices together produces masala powder which is used for enhancing the taste of food.
Brief facts which are necessary to dispose of these appeals are recapitulated as under The appellant is engaged in the business of purchasing various spices like Cumin Seed Jeera , Fenugreek Seeds Methi , Cinnamon Dalchini , Caraway Seeds Shahijeera etc.
which are number specified in the Entry 182 are powdered and mixed in specified and required proportion and after mixture, these spices lose their original flavour and character and as such cannot be companysidered as spices falling under Entry 182 of First Schedule.
Dalveer Bhandari, J. These appeals are directed against the judgment dated 8th May, 2001 passed by the High Court of judicature, Andhra Pradesh at Hyderabad in Tax Revision Case No.89/94, Tax Revision Case No.90/94 and Writ Petition No.
