2008 (11) TMI 601

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..... r consideration and decision is, the rate of tax payable on the sale of sambharam . The assessee had claimed reduced rate of tax on the ground, that, sambharam is nothing but butter milk, as envisaged under Entry 49 of the First Schedule to the Kerala General Sales Tax Act ( KGST Act for short). However, the assessing authority was of the view, that, for the purpose of preparing sambharam, ginge .....

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..... same commodity and, therefore, they would fall under Entry 49 of the First Schedule to the KGST Act. The first appellate authority has ignored the binding decision of the Tribunal, and, relying upon the clarification issued by the Commissioner of Commercial Taxes, has proceeded to confirm the orders passed by the assessing authority. 3. The correctness or otherwise of the orders passed by the .....

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..... Admittedly, the assessee is effecting sales of sambharam. For the preparation of sambharam, the assessee would add ginger, chilly and a pinch of salt to the butter milk. Mere addition of the ginger, chilly and a pinch of salt would not change the commodity as such. The sambharam continues to be the butter milk, and, therefore, in our opinion, the Tribunal was fully justified in annulling the orde .....

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