https://www.taxtmi.com/caselaws?id=162354 Chunkey chat candy was treated as falling within the lozenges or similar food entry, and mehendi powder was treated as a hair conditioner and cosmetic within the relevant specified goods entry; the absence of declaration or permit supported action under the Act. Chicken masala powder and sambar masala powder were found to be predominantly powdered spices covered by the notified and specified goods provisions, and their inclusion in penalty valuation was sustained. The seized air-conditioner items were upheld as complete machines, and the valuation was not interfered with because the assessee produced no reliable primary documents and the adopted figure was not shown to exceed market price. Valuation on maximum retail price less deduction was sustained where supporting invoices were unavailable. en-us Wed, 24 Mar 1999 00:00:00 +0530 Tue, 25 Feb 2014 14:13:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162354 Chunkey chat candy was treated as falling within the lozenges or similar food entry, and mehendi powder was treated as a hair conditioner and cosmetic within the relevant specified goods entry; the absence of declaration or permit supported action under the Act. Chicken masala powder and sambar masala powder were found to be predominantly powdered spices covered by the notified and specified goods provisions, and their inclusion in penalty valuation was sustained. The seized air-conditioner items were upheld as complete machines, and the valuation was not interfered with because the assessee produced no reliable primary documents and the adopted figure was not shown to exceed market price. Valuation on maximum retail price less deduction was sustained where supporting invoices were unavailable. Case-Laws VAT and Sales Tax Wed, 24 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162354