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TMI Blog1977 (2) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... n Bench of this Court held that "black salt" is included in the word "salt" occurring in section 4(1)(a) of the Act and hence is exempt from U.P. sales tax. The above decision was rendered on 18th February, 1970. On 1st December, 1973, the Government of Uttar Pradesh issued a notification in exercise of its powers under sub-section (2) of section 3-A of the Act providing that the turnover in respect of the goods set out in the schedule thereto shall be liable to tax at all points of sale at the rate specified against each in column III of that schedule. The relevant portions of serial No. 22 of that schedule read: "22. Spices, dry fruits and condiments, including 3½ per cent." ........................................, kala namak, .. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ween salt and tanning material. The ingredients of black salt are: (i) Sodium chloride per cent by weight ......... 98.3 (ii) Total sulphides as sodium sulphides as per cent by weight ......... 0.44." The question that arises for determination in these petitions is whether or not kala namak can be regarded as salt which is exempt from sales tax under section 4 of the Act. The learned standing counsel appearing for the respondents raised a preliminary objection that these petitions are not maintainable in view of clause (3) of new article 226 of the Constitution (substituted by the Fortysecond Amendment to the Constitution), since the petitioners have alternative remedy by way of appeal and revision under the Act. As stated earlier, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a namak referred to in that notification as comprising of a species of salt other than that dealt with in that decision. In other words, the aforesaid ruling of this court, according to him, would not come in the way of levying sales tax on any species of black salt other than that dealt with in that case. Elaborating his contention he submitted that the species of black salt dealt with in that decision was produced by mixing ordinary common salt with charcoal and heating it and that hence the aforesaid ruling would not come in the way of levying sales tax on kala namak, which is a different species of black salt which is produced by the process described by Shri S.N. Kapoor. It was contended that since kala namak is a different species of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ists of a small percentage of sodium sulphide and other sulphides besides 98.3 per cent of sodium chloride there is no reason why it should not be regarded as "salt". Even if the composition of kala namak sold by the petitioners is different from the composition of the species of black salt dealt with in Balwant Singh Jag Roshan Lal's case [1970] 26 S.T.C. 129., the following ratio of that decision is equally applicable to kala namak: "Salt is generally used for eating. The black salt, as we have seen, is also usable for the same purpose, it being useful for digestion.................. There is no material to suggest that it is not used for digestive purposes. Merely because the black salt may be used for preparing medicine, that would not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es are mentioned under the same heading in a statute or the Constitution does not mean that the all constitute one commodity'. We may also refer to the decisions in Jagannath v. Union of India[1962] 2 S.C.R. 118., where tobacco in the whole leaf and tobacco in the broken leaf were treated as two different commodities; East India Tobacco Co. v. State of Andhra Pradesh[1962] 13 S.T.C. 529 (S.C.); [1963] 1 S.C.R. 404., where Virginia tobacco and country tobacco were treated as two different commodities; and Venkataraman v. State of Madras[1970] 25 S.T.C. 196 (S.C.); [1970] 1 S.C.R. 615., where cane jaggery and palm jaggery were treated as two different commodities." On the other hand, Shri Ashok Gupta invited our attention to the explanation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as salt as it is used as a spice or as a digestive. We are unable to accept the above contention. Even if kala namak is used as a spice or as a digestive, it does not cease to be a species of edible salt. In Balwant Singh Jag Roshan Lal's case[1970] 26 S.T.C. 129., this court noticed that black salt was also used for digestion; nevertheless this court held that black salt comes within the ambit of "salt". Thus, it is clear that kala namak, even if it is manufactured by the process alleged by the sales tax authorities, is a species of edible salt and comes within the ambit of the word "salt" occurring in section 4(1)(a) of the Act. It follows that the impugned notification of the Government, which seeks to exclude kala namak from the exem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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