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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether pickle was assessable for the assessment year 1991-92 under entry 75 of the First Schedule to the Kerala General Sales Tax Act, 1963 as food sold in air-tight containers, or at the general rate.
Analysis: The assessee carried on manual packing of pickle in glass bottles, and the factual finding accepted at the first appellate stage was that the containers were not air-tight. The reasoning turned on the manner of preservation of pickle, which was found to be through oil, preservatives and salt, rather than by air-tight sealing. The distinction between vacuum packing and an air-tight container was also noted, and it was held that mere bottling did not establish the statutory description of food sold in air-tight containers. The placement of pickle in the First Schedule alongside chilli powder and coriander powder, and not with entry 75, also indicated that the legislature did not intend the item to be treated as food under that entry.
Conclusion: Pickle was not taxable under entry 75 as food sold in air-tight containers and was instead liable only at the general rate for the year 1991-92.
Ratio Decidendi: For classification under a sales tax entry, the statutory description must be satisfied on the actual mode of packing and preservation, and where an item is not sold in air-tight containers, it cannot be brought within an entry specifically taxing food sold in air-tight containers.
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