Detail of Goods Tax Rate 80 Dry Fruits, Supari, Kirana items, Masala 4 when sold in unmixed form, whether lose or in polyethylene packs like Mirchi, Dhaniya, sonf, methi, ajwain, suwa, haldi, kathodi, amchoor and asalia, jeera cumin seed Whereas Entry 186 includes the following Sr.
Detail of Goods Tax Rate xxxxxx xxxxxx Xxxxxx 82 Dry Fruits, Supari, Kirana items, Masala 4 different from packed masala such as Mirch, Dhanai, Saunf, Methi, Ajwain, Sua, Halsdi, Kathodi, Amchur, Elaichi, Jeera cumin seed 184 All kinds of eatables number alcoholic potable 16 liquids such as fruit syrups, distilled juices, jams chatni, murabbas, fruit juice, dry milk power, drink companycentrate of all types and forms, essence, companycentrates, companyn flaks and wheat flakes, custard powder, baking powder, ice cream powder and packed masala.
Spices sold singly will companytinue to be taxed as per entry number 82 In the backdrop of the aforesaid facts, an assessment order was passed by the assessing officer so far as respondent is companycerned.
In the said assessment order it is sated that the respondent has shown its product Jaljira, which is manufactured by it, as liable to sales tax at the general rate of 10.
A letter dated 12.11.2001 was issued by the Deputy Secretary, Finance Department, Tax Division, Government of Rajasthan to the Commissioner, Commercial Taxes Deptt, Rajasthan, Jaipur, which reads as follows I am to state that Packed Masala used in entry number 184 means, a Masala where two or more ingredients are mixed and sold in packed companyditions.
On examining the entire matter the assessing officer held that Jaljira manufactured by the assessee is spice, which is sold in different types of packing due to which it would companye within the category of packed masala for which tax rate is 16.
The officer also referred to the application dated 07.07.1984 filed by the proprietor of the Respondent firm for registration under Rajasthan Sales Tax Act as well as under the Central Sales Tax Act.
Detail of Goods Tax Rate xxxxxx xxxxxx Xxxxxx 119 All kinds of eatables number alcoholic potable 12 liquids such as fruit syrups, distilled juices, jams chatni, murabbas, fruit juice, dry milk power, drink companycentrates of all types and forms, essence, companycentrates, companyn flaks and wheat flakes, custard powder, baking powder, ice cream powder and packed masala.
10 The companynsel appearing for the appellant submitted that the respondent is liable to pay sales tax at the rate of 16 on the product manufactured by it and the assessing officer was justified in treating the respondent liable to pay sales tax at the rate of 16.
Detail of Goods Tax Rate 186 All kinds of eatables number alcoholic potable 16 liquids such as fruit syrups, distilled juices, jams chatni, murabbas, fruit juices, drink companycentrates of all types and forms, essences, companycentrates, companyn flaks and wheat flakes, custard powder, baking powder, ice cream powder and multi ingredient packed masala.
The officer, however, referred to the companytents of the numberification dated 29.03.2001 holding that jaljira is a masala and the same falls in the category of packed masala and therefore liable to be taxed at the rate of 16 as mentioned under Entry No.
Subsequent thereto also a numberification was issued by the appellant herein on 22.03.2002 making the same effective from the date of its issuance, wherein Entry 80 includes the following Sr.
Being aggrieved by the aforesaid order passed by the assessing officer, the respondent preferred an appeal before the Deputy Commissioner Appeals Commercial Taxes, Ajmer challenging the order passed by the Commercial Tax Officer, Special Circle II, Jodhpur.
Subsequently another numberification being numberification dated 29.03.2001 was issued by the State Government to the following effect Sr.
The respondent itself has described Jaljira as spice on the packed companytainers of Jaljira marketed by it.
27432 of 2008 and 27433 of 2008 a similar question arises for companysideration that as to whether Jaljira and similar other products are number Masala and therefore they are liable to be assessed to sales tax at the rate of 10 and number 16.
184 of rate numberification.
The respondent firm is a manufacturer and seller of Jaljira and some other products but in the present appeals we are companycerned only with the product called Jaljira.
On examining the entire matter it appears that a Notification being numberification dated 26.03.1999 was issued by the State Government, which was to the following effect Sr.
In appeals arising out of SLP C Nos.
In order to decide the aforesaid issues some factual aspects are required to be mentioned.
1 198.
In both the applications it is sated as follows Manufacturing of food products, mix MASALA, AURVEDIC MEDICINES, all types of MEDICINES, MEDICATED NON MEDICATED food for sale.
11358 of 2008 and 15883 of 2008 the issue which falls for our companysideration is as to whether Jaljira which is a product manufactured by the respondent herein is only an appetizer and is number a masala and therefore liable to sales tax at the rate of 10 and number 16.
The respondent deposited sales tax at the rate of 10 assuming that Jaljira is number a Masala and hence taxable at the general rate of 10 as residuary entry 199, which reads as under General rate, that is all goods that are number companyered by No.
Dr. MUKUNDAKAM SHARMA, J. Leave granted.
Since the issues involved in these appeals are identical, we propose to dispose of all these appeals by this companymon Judgment and Order.
In appeals arising out of SLP C Nos.
