1991 (4) TMI 394

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..... these by mixing powders of chillies, coriander, etc. Most of the ingredients which were used in preparing the masala powder, curry powder and rasam powder, etc., had suffered tax earlier. The stand of the assessee for claiming exemption on the sale transactions relating to masala powder, curry powder and rasam powder was that since the ingredients had already suffered tax previously in the State, .....

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..... n. 2.. On the facts as found by the Appellate Assistant Commissioner, it is obvious that the various ingredients which go into the preparation of the masala powder, curry powder and rasam powder had already suffered tax in this State. Consumers can themselves mix various ingredients while preparing masala, curry or rasam. Therefore, the mere mixing of those ingredients, for the facility of consu .....

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