https://www.taxtmi.com/caselaws?id=155444 Scented supari and supari gutka were not treated as processed betel nuts under entry No. 39 of Schedule II, Part III of the M.P. General Sales Tax Act, 1958. As "processed" was not defined, the court applied its ordinary meaning and held that processing requires a special treatment that converts raw material into a marketable form. Mere addition of scent, menthol, sugar, dhania and aniseed did not amount to such processing. The goods were therefore regarded as mixtures containing supari, not as processed betel nut, and fell within the residuary entry No. 1 of Part VI of Schedule II. en-us Tue, 01 Sep 1987 00:00:00 +0530 Wed, 04 Sep 2013 14:41:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155444 Scented supari and supari gutka were not treated as processed betel nuts under entry No. 39 of Schedule II, Part III of the M.P. General Sales Tax Act, 1958. As "processed" was not defined, the court applied its ordinary meaning and held that processing requires a special treatment that converts raw material into a marketable form. Mere addition of scent, menthol, sugar, dhania and aniseed did not amount to such processing. The goods were therefore regarded as mixtures containing supari, not as processed betel nut, and fell within the residuary entry No. 1 of Part VI of Schedule II. Case-Laws VAT and Sales Tax Tue, 01 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155444