https://www.taxtmi.com/caselaws?id=155465 Under the Kerala General Sales Tax Act, undefined commodity entries must be construed in common parlance and strictly against extension by implication. Applying that approach, the Kerala HC held that sambar powder, meat masala and pickle powder were not "spices" under item 27, because the entry referred to the original spice ingredients such as chilli and coriander seed, not a processed manufactured mixture obtained by powdering and blending ingredients. Once those ingredients were combined into curry powders, they acquired a distinct commercial identity and fell outside the specific spice entry. The goods were therefore taxable only as general goods. en-us Wed, 11 Nov 1987 00:00:00 +0530 Wed, 04 Sep 2013 15:58:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155465 Under the Kerala General Sales Tax Act, undefined commodity entries must be construed in common parlance and strictly against extension by implication. Applying that approach, the Kerala HC held that sambar powder, meat masala and pickle powder were not "spices" under item 27, because the entry referred to the original spice ingredients such as chilli and coriander seed, not a processed manufactured mixture obtained by powdering and blending ingredients. Once those ingredients were combined into curry powders, they acquired a distinct commercial identity and fell outside the specific spice entry. The goods were therefore taxable only as general goods. Case-Laws VAT and Sales Tax Wed, 11 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155465