2009 (3) TMI 958

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.... in the revision filed by the assessee pertains to the rate of tax on sambar powder, meat masala powder, rasam mix and pickle mix powder. Even though the assessee raised a specific claim that all the items fall under entry 32 of the First Schedule to the Kerala General Sales Tax Act, 1963 at the relevant time taxable at the rate of four per cent, the assessing officer assessed the items under the ....

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....contention of the petitioner is that the said mix is used to make pickle which again acts as a curry and so much so, pickle mix powder also answers the description of curry powder. The Government Pleader contended that pickle is not known in common parlance as curry and therefore pickle mix powder cannot be treated as curry powder. We are unable to accept the contention raised by the Government....

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.... of tax on turmeric powder. Turmeric at the relevant time was covered by entry 138 which was taxable at four per cent. Even though turmeric powder was not specifically covered by the entry through the Explanation introduced by the Finance Act, 2000, with effect from April 1, 2000, turmeric powder was also brought along with turmeric under the renumbered entry 159. Counsel for the petitioner conten....

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....der entry 32 and turmeric falls under the category of spices, though it is specifically covered by another entry in the Schedule. Therefore alternatively it is possible to contend that turmeric powder is a spice powder attracting the same rate of tax of four per cent as claimed by the petitioner under entry 32. Above all we find that entry 32 is generally exhaustive in nature which covers almos....