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TMI Blog1987 (11) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... eneral Sales Tax Act, 1963 read with rule 41(1) of the Kerala General Sales Tax Rules, 1963 is filed by the Deputy Commissioner of Sales Tax. The respondent-assessee is a dealer in sambar powder, meat masala, pickle powder, etc. The sales turnover of these powders were assessed to tax in the assessment year 1983-84 at the rate of 8 per cent treating the same as "spices". The appeal filed by the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts for which there is no entry in the First Schedule attached to the Act and therefore the commodities known as sambar powder, meat masala and pickle powder can be treated only as general goods liable at the rate of 4 per cent multi-point. 3.. The question of law thus raised is whether sambar powder, meat masala, pickle powder, etc., are spices under entry 27 of the First Schedule to the Kerala ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and colour from the general species "spices". Item 27 does not include any manufactures of spices as admixture of coffee, chicory, dried ginger, manufactured tea, etc. 4.. The item "spices" has not been defined in the Act. The dictionary meaning of the word has to be looked into. The American Heritage Dictionary of the English language defines "spices" as "any of various aromatic and pungent ve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its original flavour and no longer retains the character as spices, even though the mixture may be one which is used in the preparation of food and for adding flavour. 6.. On the scheme of the Sales Tax Act the incidence under the Schedules is limited only to articles specified by the statute itself and whatever is not so specified is not subject to any levy thereunder. The provisions of a taxin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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