https://www.taxtmi.com/caselaws?id=209749 Products marketed as mouth freshener or mukhwas, made by roasting, frying and mixing spices with sugar, salt, flavouring and other additives, were held not to fall within the entry for "spices of all varieties and forms" because classification depends on common parlance and essential character; once processing created a commercially distinct article, the products could not be treated as spices merely because spices were used as ingredients. As no specific entry covered them, the residuary entry applied, and the products were taxable under Schedule E. The court also noted that Central Excise or HSN classification could not control the State sales tax entry. en-us Thu, 18 Aug 2011 00:00:00 +0530 Thu, 03 Jul 2014 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209749 Products marketed as mouth freshener or mukhwas, made by roasting, frying and mixing spices with sugar, salt, flavouring and other additives, were held not to fall within the entry for "spices of all varieties and forms" because classification depends on common parlance and essential character; once processing created a commercially distinct article, the products could not be treated as spices merely because spices were used as ingredients. As no specific entry covered them, the residuary entry applied, and the products were taxable under Schedule E. The court also noted that Central Excise or HSN classification could not control the State sales tax entry. Case-Laws VAT and Sales Tax Thu, 18 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209749