TaxTMI 
TaxTMI 
1961 (12) TMI 71
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....and the petition is directed against the order of the Tribunal holding that coffee blended with chicory sold by the respondent-assessee was not liable to be assessed at the rate of five per cent. but only at the ordinary rate. The assessment relates to the year 1957-58. Out of the total turnover of Rs. 12,65,436, blended coffee powder and tablets accounted for a turnover of Rs. 4,85,097. The balan....
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....general rate of 1-9/16 and 2 per cent. only. It is against this determination of the Tribunal that the State has filed the present revision petition. The short question is whether the expression "coffee" as found in section 5(v) of the Act would include a variety of stuff known as French coffee or by any other trade name which is made by an admixture of coffee powder and chicory powder. It may be ....
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.... merely coffee, it is axiomatic that a specific commodity was intended and not any commodity going by the name of coffee. When, in addition, we find that there are several enactments dealing with coffee which define coffee in a particular manner, confined only to pure coffee, there is no reason why a similar connotation to the expression "coffee" in the absence of any particular definition thereof....
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....er, subject to the condition that the coffee portion of the French coffee has not already suffered tax in this State under the earlier item. Prior to the passing of this Act, chicory was one of the general items taxable at the ordinary rate and for the first time the Legislature, considering the extensive use of chicory in its admixture with coffee powder, has brought it within the scheme of singl....