TaxTMI 
TaxTMI 
2019 (3) TMI 930
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....) (iii) Rice powder, Poha etc. (iv) Salt (as per requirement) (v) Soda by-carb (as per requirement) (vi) Baking powder (as per requirement) (vii) Food colour (as per requirement) (viii) Water (for mixing the raw materials and making dough) (ix) Plastic bags / sacks (for packing) (b) Manufacturing process and product profile : (i) Maida floor, Starch powder, Rice powder, Salt, Baking Powder, Food colour etc. mixed in a vessel in a fixed / desired proportion. (ii) Semi hot water added in vessel. (iii) Raw materials and hot water mixed and steered with the help of steering / mixture machine till it converts into dough. (iv) Dough is boiled (cooked). (v) Boiled / Cooked dough is shaped into different shapes and sizes. (vi) Shapes and sizes pass through blower by pipe line, where shapes are semi dried. (vii) Semi dried shapes sent to drier through conveyor belt, where shapes are dried completely. (viii) Dried shapes are ready for packing (ix) Dried shapes are packed in 30 kgs of plastic sacks /bags and are ready to dispatch. (x) Packed "papad and papad pipes" stored in a godown. (xi) Packed "papad and papad pipes" of different s....
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....a papad (xii) Kashmir area - Kachri (xiii) Nepal - Nali 2.5 The applicant submitted that the Hon'ble Supreme Court of India, in the case of Shivshakti Gold Finger clearly held that, all varieties of papad, whether they are circular or flat in shape consisting of all ingredients whether it is of pulse, rice, maida etc. entitled for exemption. The Hon'ble Supreme Court examined the matter under Rajasthan Sales Tax Act, whether "Gole Papad" manufactured out of maida, salt and starch are the Papad or not. The Hon'ble Supreme Court clearly held that size or shape is irrelevant. The Papad of all shapes and sizes are covered under the Entry "Papad". 2.6 The applicant also submitted that Hon'ble Karnataka High Court in the case of State of Karnataka Vs. Vasavamba Stores and others (STRP No. 6/2011, 63/2011, 73/2011, 89/2009 = 2012 (10) TMI 977 - KARNATAKA HIGH COURT - considering Hon'ble Supreme Court judgement in the case of Shivshakt Gold Finger), held that Papad of all shapes and sizes are covered under the entry "Papad" and exempted from tax. 2.7 The applicant further submitted that the Hon'ble Commissioner of Commercial Tax, Gujarat State, Ahmedabad, in the Determination Order....
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....ted that the 'Un-fried Fryums' merit classification under Tariff Item 1905 90 40 as 'Papad'. 8.1 What is 'Papad' has not been defined or clarified under Customs Tariff Act, 1975, the Central Goods and Services Tax Act, 2017 (herein after referred to as the 'CGST Act, 2017), the Gujarat Goods and Service Tax Act, 2017 (herein after referred to as the 'GGST Act, 2017'), Integrated Goods and Services Tax Act, 2017 (herein after referred to as the IGST Act, 2017 or the Notifications issued under the CGST Act, 2017 / GGST Act, 2017 / IGST Act, 2017. 8.2 It is now well settled principle of interpretation of statue that the word not defined in the statute must be construed in its popular sense, meaning 'that sense which people conversant with the subject matter with which the statue is dealing would attribute to it'. It is to be construed as understood in common language. In the case of Indo International Industries Vs. Commissioner of Sales Tax, U.P. [1981 (8) E.L.T. 325 (S.C.)] = 1981 (3) TMI 77 - SUPREME COURT OF INDIA, Hon'ble Supreme Court has held as follows : "4. It is well settled that in interpreting Items in statutes like the Excise Tax Acts or Sales Tax Acts, whose pri....
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....T. 446 (Tribunal)] = 1992 (8) TMI 183 - CEGAT, NEW DELHI. In this case, the Hon'ble Tribunal, inter-alia, observed as follows :- 6. A reading of these sub-headings makes it clear that the product is not a Prasad or Prasadam, Sterilised or pasteurised miltone. Therefore, it will not come within the sub-headings 2107.10 or 2107.20. As the item is not put in a unit container and ordinarily intended for sale, it will not come within the Heading 2107.91. Therefore, the product has to be brought under the residuary sub-heading 2107.99 as 'Other' carrying nil rate of duty. As we have classified the product under the residuary product under the heading "Edible preparations not elsewhere specified or included which carries nil rate of duty, the question of raising any demand or of Excise duty may not arise. However, as arguments have been adduced with regard to the Notification No. 12/90 dated 20-3-1990, it would be proper for us to give finding in regard to the same. 7. ...... 8. ......... The Sl. No. 8 reproduced above mentions about various goods coming within sub-heading 2107.91. It has given illustration to the items Namkeens such as Bhujiya, Chabena. Now the question is a....
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....mishri, shrikhand, rabari, doodhpak, tea and coffee but excludes ice-cream, kulfi, ice-candy, cakes, pastries, biscuits, chocolates, toffees, lozenges and mawa. That the item 'cooked food' is inclusive definition which indicates by illustration what the legislatures intended to mean when it has used the term 'cooked food'. Reading of the above inclusive part of the definition shows that only consumables are sought to be included in the term 'cooked food'. In the case of 'fryums' there is no dispute that the dough/base is a semi-food. There is also no doubt that in the case of 'fryums' a further cooking process was required. It is not in dispute that the 'fryums' came in plastic bags. These 'fryums' were required to be fried depending on the taste of the consumer. In the circumstances we are of the view that 'fryums' were like seviyan. 'Fryums' were required to be fried in edible oil. That oil had to be heated. There was certain process required to be applied before 'fryums' become consumable. In these circumstances the item 'fryums' in the present case will not fall within the term 'cooked food' under Item 2 Part I of Schedule II to the 1994 Act. It will fall under the residuary it....
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....gement of Hon'ble Supreme Court in the case of Union of India Vs. West Coast Paper Mills Ltd. [2004 (164) E.L.T. 375 (S.C.)] = 2004 (2) TMI 344 - SUPREME COURT OF INDIA, wherein it has been held as under - "14. Article 136 of the Constitution of India confers a special power upon this Court in terms whereof an appeal shall lie against any order passed by a Court or Tribunal. Once a Special Leave is granted and the appeal is admitted the correctness or otherwise of the judgment of the Tribunal becomes wide open. In such an appeal, the court is entitled to go into both questions of fact as well as law. In such an event the correctness of the judgment is in jeopardy. ........... .......... 38. In the aforementioned cases, this Court failed to take into consideration that once an appeal is filed before this Court and the same is entertained, the judgment of the High Court or the Tribunal is in jeopardy. The subject matter of the lis unless determined by the last Court, cannot be said to have attained finality. Grant of stay of operation of the judgment may not be of much relevance once this Court grants special leave and decides to hear the matter on merit. 14. The Determ....