Chillies /= Chilli Powder for Sales Tax! Manufacturing Process Key. Appeals Dismissed.

The SC ruled that chillies and chilli powder are distinct for sales tax purposes. Without evidence of a manufacturing process and commercial difference, the claim for taxing chilli powder failed, leading to dismissal of the appeals.

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The Supreme Court of India ruled that chillies and chilli powder may be different products subject to sales tax. The party claiming chilli powder is taxable must provide evidence of a manufacturing process and commercial distinction. In this case, authorities failed to prove the distinction, so the appeals were dismissed.

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