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of <h1>High Court affirms Tribunal decision on masala classification. Revisions dismissed.</h1> <h3>Commissioner, Sales Tax, UP., Lucknow Versus Gorakhpur Grah Udyog Kendra (and other cases)</h3> Commissioner, Sales Tax, UP., Lucknow Versus Gorakhpur Grah Udyog Kendra (and other cases) - [2005] 142 STC 602 (All) The High Court of Allahabad upheld the Tribunal's decision that masala obtained from sabut masala is not a different commodity and no manufacturing process is involved. The judgment is based on previous court cases and both revisions were dismissed.
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