TaxTMI 
TaxTMI 
2014 (5) TMI 797
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...., (ii) S.T.A.No.37 of 1999 and COP No.535 of 1999, and (iii) S.T.A.No.35 of 1999 and COP No.537 of 1999, in respect of assessment years 1994-1995, 1995-1996 and 1993-1994 respectively, and the same were admitted on the following question of law: "Whether in the facts and circumstances of the case, the Tribunal is right in holding the masala powder is not food items taxable under Entry 63 Part D of First Schedule when there is a specific entry in item 1(ix) of Part E of the First Schedule?" 2. The issue involved in these revisions is as to whether the sale of Masala Powder by the assessee should be treated as food item taxable under Entry 63 of Part D of First Schedule or as Item 1(ix) of Part E of the First Schedule. 3. In respect ....
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.... 1997-1998, masala powder stood as a residuary item. Even though it is the contention of the learned Special Government Pleader that in respect of the assessment year 1997-1998 against the order of the Tribunal a revision has been filed, the petition for condonation of delay in filing the revision is pending consideration and no other particulars are available. 6. In respect of the subsequent assessment year 1998-1999, it is the case of the assessee that the same item has been assessed as a residuary item at 11% and according to the learned counsel for the assessee that has become final. However, it is not in dispute that thereafter by virtue of the amendment which was brought in on 27.3.1998, Masala Powder has been specifically included....
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....nal, in our view, correctly found that even though Masala Powder is used as an accessory for making mouthwatering combination of curries and other preparations of food, that itself cannot be food and applying commonsense interpretation, the Tribunal found that there is no infirmity in the order of the Appellate Assistant Commissioner in holding that in respect of the three assessment years Masala Powder is unclassified item and, therefore, should be treated under residuary clause. 12. This Court in The State of Tamil Nadu v. A.K.Sundaram, (1983) 54 STC 82, while referring to the meaning of food, has observed that food must be something which must be taken to maintain life and growth and to supply nourishment. The said observation was mad....
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....v. State of Kerala, (1997) 104 STC 562 relates to Falooda, wherein a preparation is made by cooking vermicelli, sago, rice and adding sugar syrup, and it was in those circumstances, as per the entry in the Kerala General Sales Tax "cooked food" item, Kerala High Court has held that it is liable to tax at 10%. A reference to Entry 57, which was the basis for the Kerala High Court decision, which is as follows: Sl.No. Description of goods Point of levy Rate of tax (per cent) 1 2 3 457 Cooked food including beverages not falling under entry 76A of this Schedule sold or served in, (i) hotels and/or restaurants, the turnover in respect of which is twenty lakhs rupees and above; and (ii) bar attached hotels and/or....