9911796707
TMI Blog1978 (2) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... and dehydrated vegetables, fresh fruits, betel and plantain leaves, flowers, eggs, meat and fish (other than canned meat and fish) and the purchases of potatoes from the tax payable under the said Act." The said Act is the Tamil Nadu General Sales Tax Act. The commodity with which we are concerned has been termed as "masi". The method by which "masi" is prepared has been elaborately dealt with in paragraph 6 of the Board's order. It is as follows: "I have carefully examined the objections in the reply and the arguments of the learned counsel with reference to the connected records. To decide the issue, it is necessary to go into the process employed in producing 'masi'. The process as described in the letter of the Director, Central Ins ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oking, drying and promoting the growth of grey fungus spread over a period of about 3 to 4 weeks is involved. On the other hand, in the process of producing dried fish, the fish is cut and merely salted and dried. In the case of cheaper varieties of dried fish, they are not even cut before salting and drying. The 'masi' has a longer shelf life and fetches considerable higher price. The process of boiling and smoking makes 'masi' a product entirely different from dried fish. Just because in the chain of different stages of processing, drying is involved, it cannot be claimed that 'masi' is also a variety of dried fish. Both are commercially distinct and different. The reasons that no chemical is used in the process and it is not canned or ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... boiled fish. There is no qualification like that in the notification. All fish are excluded excepting canned fish. There is no case that the fish "masi" with which we are concerned is canned fish. Excepting canned fish, fish in any other form is exempt by the notification. There is no justification whatever to reopen the assessments that have been made for the years 196667 to 1971-72. We, therefore, allow these appeals, set aside the order of the Board of Revenue and hold that the turnover relating to "masi" is not liable to be taxed. We have disposed of these six tax cases by a common judgment because the matter has been disposed of by a similar order of the Board of Revenue, Commercial Taxes, and the same question arises on the same fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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