2008 (11) TMI 601

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....R, for the Respondent. ORDER The one and only question that arises for our consideration and decision is, the rate of tax payable on the sale of 'sambharam'. The assessee had claimed reduced rate of tax on the ground, that, sambharam is nothing but butter milk, as envisaged under Entry 49 of the First Schedule to the Kerala General Sales Tax Act ("KGST Act" for short). However, the assessing....

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.... wherein the Tribunal had held, that, butter milk and sambharam are one and the same commodity and, therefore, they would fall under Entry 49 of the First Schedule to the KGST Act. The first appellate authority has ignored the binding decision of the Tribunal, and, relying upon the clarification issued by the Commissioner of Commercial Taxes, has proceeded to confirm the orders passed by the asses....

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....nder the Entry other than Entry 49 of the First Schedule to the KGST Act? 5. Admittedly, the assessee is effecting sales of sambharam. For the preparation of sambharam, the assessee would add ginger, chilly and a pinch of salt to the butter milk. Mere addition of the ginger, chilly and a pinch of salt would not change the commodity as such. The sambharam continues to be the butter milk, and, th....