https://www.taxtmi.com/caselaws?id=164651 Spice and condiment powders such as sambar powder, meat masala powder, rasam mix powder and pickle mix powder were treated as falling within entry 32 of the Kerala General Sales Tax Act because they answered the description of curry powder or spice powder by their commercial and functional character; the residuary entry was excluded where a specific entry applied. Turmeric powder was likewise treated as the powder form of turmeric, with the later explanation regarded as clarificatory, so it remained within the specific entry rather than the residuary entry. The products were accordingly taxable at four per cent under the specific entry. en-us Wed, 04 Mar 2009 00:00:00 +0530 Mon, 28 Apr 2014 17:51:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164651 Spice and condiment powders such as sambar powder, meat masala powder, rasam mix powder and pickle mix powder were treated as falling within entry 32 of the Kerala General Sales Tax Act because they answered the description of curry powder or spice powder by their commercial and functional character; the residuary entry was excluded where a specific entry applied. Turmeric powder was likewise treated as the powder form of turmeric, with the later explanation regarded as clarificatory, so it remained within the specific entry rather than the residuary entry. The products were accordingly taxable at four per cent under the specific entry. Case-Laws VAT and Sales Tax Wed, 04 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164651