1998 (6) TMI 94

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....- Heard Counsel for the parties. 2.The short question for consideration in these tax revision cases relating to the consecutive assessment years 1989-90, 1990-91 and 1991-92 is whether pan parag in the manufacture of which the assessee is engaged, falls under Item No. 165 of the First Schedule, appended to the Kerala General Sales Tax Act, 1963, liable to tax at the rate of 8 per cent. Item No.....

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....m dealt by me is pan masala which contained betelnut, catechu, tobacco, lime, permitted spices and flavours." Neither the assessing officer nor the appellate authority has referred to tobacco anywhere in the impugned orders. In short, the submission of learned Counsel for the assessee is that the pan parag prepared with tobacco is different from the scented arecanut and, therefore, the former c....

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....d the appellate authority without recording a clear finding whether the preparations with tobacco or without tobacco are the same and different from the scented arecanut. We, therefore, venture to decide this vital question first. 6.Pan parag based on tobacco will, surely, not be consumed by those, who are not used to tobacco and, therefore, the two preparations - one with tobacco and the other....

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....ame category. There is no difference in these preparations. They bear simply different names. All are arecanut based preparations. There may be some difference in the flavour of each such preparation, but, in essence, they are commonly understood as one and the same preparation and they serve the same purpose. But in no case can they be equated with tobacco based preparation. The consumers of toba....