2001 (5) TMI 924

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....fresh product, but a mixture of the products, which had already suffered sales tax and the sales tax on the said items being single point, the masala powder, which is nothing but the reflection of the said taxed goods is not further exigible to sales tax. 3.. The petitioner purchases various ingredients like jeera, menthi, dalchina, khaskhas, shahjeera, etc., from registered dealers in the State of Andhra Pradesh and the said items are subjected to sales tax at entry No. 182 of First Schedule to the Andhra Pradesh General Sales Tax Act, 1957. All the said items are called spices. The said taxed spices are added together and ground and the resultant product is the masala powder used for culinary purposes for adding more taste to the food. T....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., the party-in-person submits that masala powder is the result of grinding of various spices like jeera, menthi, dalchina, khaskhas, shahjeera, etc., and that the said items were already subjected to sales tax under the APGST Act, 1957 and they being the items falling under entry 182 of the First Schedule to the APGST Act and as the same attract the sales tax at the first sale, masala powder, which is not a new product, but is only a combination of the above spices cannot again be subjected to sales tax. He takes us to the spices in different states like pepper, cardamom (small), cardamom (large), chillies, ginger, turmeric, garlic, coriander, cumin, fennel, clove, nutmeg, cinnamon, tamarind, sweet flag, ajwan seed, saffron, tejpatta, etc.,....