2012 (9) TMI 898

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.... the Appellant : Kamath & Kamath For the Respondent : T.K. Vedamurthy, High Court Government Pleader, The judgment of the court was delivered by K. SREEDHAR RAO J.-The appellant is an assessee trading in edible products and other stationery products. The assessee is also selling the exercise books meant for young children, which contain cartoons and the children have to paint the cartoons....

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.... chicken curry paste: Onions, cashewnuts, water, tomato paste, refined sunflower oil, spices and condiments, iodised salt, garlic, ginger, green chilli, hydrogenated vegetable oil. (g) Vegetable biryani paste: Onions tomato paste, water, refined sunflower oil, spices and condiments, iodised salt and garlic." 2. The assessing officer found that the above items used in the processed edible pro....

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.... order has filed these appeals. 3. The following substantial questions of law are framed for consideration: "(1) Whether mango chutney, mango garlic chutney, mango and saffron, apple and cinnamon, mutton Kolhapuri curry paste, vegetable biryani paste and kadai chicken curry paste are covered by entry No. 3 in the Third Schedule or covered under the residuary entry of the Third Schedule and w....

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....ous. 6. The contention is that the above paste items contain other spicy ingredients, which do not constitute fruit or vegetable and therefore they have to be excluded from the meaning of entry 3 of the Third Schedule to the Karnataka Value Added Tax Act, 2003 is untenable argument. What is required to be seen in a matter like this would be that in the given items are paste in question what is ....