AI Drafter 
TaxTMI 
TaxTMI 
TaxTMI 
2007 (8) TMI 672
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....essment under section 29 of the Rajasthan Sales Tax Act, 1994 for assessment year 2001-02 by holding that jaljira is a masala and the same falls in the category of packed masala taxable at the rate of 16 per cent under entry 184 of rate notification dated March 29, 2001 (annexure 1). The assessee preferred an appeal against the said order before the Deputy Commissioner (Appeals). The Deputy Commissioner (Appeals) vide order dated August 1, 2005 (annexure 2) held that jaljira was not a masala and hence tax levied at general rate of 10 per cent was affirmed and the demand raised by the assessing authority was set aside. The respondent-department preferred an appeal before the Rajasthan Tax Board against the order dated August 1, 2005 passed by the Deputy Commissioner (Appeals). The Tax Board set aside the order dated August 1, 2005 passed by the Deputy Commissioner (Appeals) vide impugned order dated December 11, 2005 and restored the orders passed by the assessing authority. While challenging the validity of the impugned orders passed by the assessing authority as well as Tax Board, learned counsel for the petitioner argued that in the judgment of learned Tax Board i....
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....Board is totally erroneous. According to the learned counsel for the petitioner, the exemption certificate dated March 5, 1989 was duly granted after consideration of the fact that the petitioner's product does not contain any spice/masala and it mostly contains salt and citric acid. Thus, it can only be taxed at general rate at the rate of 10 per cent under residuary entry of notification dated March 29, 2001. It is contended by the learned counsel for the petitioner that the notification dated March 29, 2001, which specifies entries 82 and 184, has been superseded by entries 80 and 186, respectively, vide notification dated March 22, 2002 (annexures A and B respectively). The State Government has amended in entry 186 that the expression "packed masala", shall be substituted for the expression "multi-ingredient packed masala". It is vehemently contended that in this notification also jaljira has not been specifically mentioned in the said entry. Therefore, intention of the Legislature was clear that jaljira cannot be termed as spice/masala. Learned counsel for the petitioner vehemently argued that under Central Excise Tariff also, the assessees' goods is classified u....
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....y category at the rate of 10 per cent. Therefore, merely on the ground that the petitioner's firm is selling jaljira in packed condition, it cannot be termed as packed masala. In general trade and commerce jaljira has never been understood as a spice/masala. The product is never used as a cooking medium; rather, it is used for spraying on fruit salads or mixing it in water and as an appetiser drink or a post-meal/pre-meal digestive whereas spices/masalas are never used as digestives or appetisers. On the other hand learned counsel for the respondent-department vehemently argued that the grounds raised by the petitioner cannot be accepted because admittedly the petitioner's firm is selling jaljira in packed condition and the assessing authority and learned Tax Board has rightly considered the jaljira under entry 184 of the notification dated March 29, 2001 in which packed masala is included. Entry 184 of the notification dated March 29, 2001 reads as follows: "184. All kinds of eatables and non-alcoholic potable liquids such as fruit syrups, distilled juices, jams (chatani, murabbas), fruit juices, drink concentrates of all types and forms, essences, co....
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...., jaljira is not considered as spice/masala and, therefore, the Sales Tax Department cannot take different view, is not tenable because every department is having its own provisions for levying tax and when specific notifications have been issued for levying tax by the Sales Tax Department, then at the time of assessing tax only those notifications which have been issued by the department can be taken into account for the purpose of levying tax. Therefore, this argument of the learned counsel for the petitioner whereby he is making prayer that as per the order of the Deputy Commissioner (Appeals) and CESTAT, the Sales Tax Department cannot take a different view. I see no reason to accept such contention because as evident from the facts that the Sales Tax Department has specifically issued notification for levying tax, the matter is required to be considered in accordance with the notifications issued by the department itself. I have considered the rival submissions made by the parties and perused the entire record of the case. In these revision petitions, the main question arises for consideration of this court is whether "jaljira manufactured and sold by assessee in packed ....