9911796707
TMI Blog1987 (9) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... enue at the instance of the Commissioner of Sales Tax, referring the following question of law to this Court for decision: "Whether, under the facts and circumstances of the case, the Board of Revenue was justified in holding that 'scented supari' and 'supari gutka' are nothing but processed betel nuts as listed under entry No. 39 of Schedule II, Part III, and liable to tax at the rate of 8 per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... then filed the reference application under section 44(1) of the Act before the Tribunal, pursuant to which, the learned Tribunal has referred the question of law aforesaid for our answer. 3.. Before proceeding to answer the question referred, it would be necessary to reproduce here the two relevant entries of Schedule II at entry No. 39 of Part III and entry No. 1 of Part VI thereof: Schedule II ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n, it is necessary to ascertain the meaning of the word "processed" which is not defined in the Act. In a Supreme Court case reported in [1981] 47 STC 124 (Chowgule Co. Pvt. Ltd. v. Union of India) which has been cited by the learned counsel for the department, their Lordships of the Supreme Court, while interpreting the word "processing" which was not defined, adopted its plain natural meaning ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertain edible ingredients including supari. A mixture, composition of which includes betel nut as one of the ingredients, cannot be termed as betel nut raw or processed. Therefore, the Board of Revenue, in our opinion was not justified in holding that scented supari and supari gutka are nothing, but processed betel nuts as listed under entry No. 39, Schedule II, Part III and liable to tax at the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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