https://www.taxtmi.com/caselaws?id=270033 Asafoetida (hing) mixed with gum arabic and wheat flour was treated as retaining its original identity and not becoming a new commercial commodity or packed masala. Entry No. 82 applied to kirana items and spices sold singly, while Entry No. 184 applied only to packed masala made from two or more spices sold in packed condition. The non-spice additives used for marketability did not alter the essential nature of the product in common and commercial parlance. The lower tax rate was therefore upheld, and the related penalty could not survive once the higher rate was found inapplicable. en-us Wed, 04 Nov 2015 00:00:00 +0530 Tue, 21 Jun 2016 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270033 Asafoetida (hing) mixed with gum arabic and wheat flour was treated as retaining its original identity and not becoming a new commercial commodity or packed masala. Entry No. 82 applied to kirana items and spices sold singly, while Entry No. 184 applied only to packed masala made from two or more spices sold in packed condition. The non-spice additives used for marketability did not alter the essential nature of the product in common and commercial parlance. The lower tax rate was therefore upheld, and the related penalty could not survive once the higher rate was found inapplicable. Case-Laws VAT and Sales Tax Wed, 04 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270033