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<h1>Court rules arrow-root powder not taxable under state sales tax law. Decision upheld, not food or veggie preparation.</h1> <h3>The State of Tamil Nadu Versus AK Sundaram</h3> The High Court of Madras upheld the Tribunal's decision that arrow-root powder does not fall under item 103(viii) of the Tamil Nadu General Sales Tax Act ... - The High Court of Madras considered whether arrow-root powder sold by the assessee falls under item 103(viii) of the Tamil Nadu General Sales Tax Act. The Tribunal held that arrow-root powder is neither food nor a preparation of vegetables, and therefore not covered under the Act. The Court agreed with the Tribunal's decision and dismissed the tax case. (Case Citation: 1983 (3) TMI 233 - MADRAS HIGH COURT)