2010 (8) TMI 871

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....sel Dr. K.B. Mohammedkutty appearing for the petitioner and Government Pleader Sri Mohammed Rafeeq appearing for the respondent. The question raised is whether the Tribunal was justified in holding that the petitioner-assessee is liable to pay tax on the last purchase of ginger which is exported in powdered form. Exemption under section 5(3) of the Central Sales Tax Act was declined for the reason....

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....relied on decision of this court in Tatson Food Industries v. State of Kerala [2000] 119 STC 265 (Ker) [FB]; [1999] 3 KLT 174 (FB), wherein this court held that turmeric and turmeric powder are not the same goods. So much so, the Tribunal has held that ginger powder is a manufactured product obtained from ginger and therefore the petitioner is liable to pay tax on the ginger in terms of scheduled ....