1991 (4) TMI 394

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....e to the sale transactions of masala powder, curry powder and rasam powder. The assessee prepared these by mixing powders of chillies, coriander, etc. Most of the ingredients which were used in preparing the masala powder, curry powder and rasam powder, etc., had suffered tax earlier. The stand of the assessee for claiming exemption on the sale transactions relating to masala powder, curry powd....

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....o the disputed turnovers and the allowance of exemption on those turnovers. The Revenue is in revision. 2.. On the facts as found by the Appellate Assistant Commissioner, it is obvious that the various ingredients which go into the preparation of the masala powder, curry powder and rasam powder had already suffered tax in this State. Consumers can themselves mix various ingredients while prepar....