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TMI Blog2011 (3) TMI 311X X X X Extracts X X X X X X X X Extracts X X X X ..... at the product in question could be brought under a specific entry then there is no reason to take resort to the residuary entry - The clarificatory letter which was issued by the Department is also placed on record which specifically states that “Packed Masala” used in entry number 184 means, a Masala where two or more ingredients are mixed and sold in packed conditions and taxable 16% - Other products of the assessee such as Aachar Masala, Jaljeera powder, Anar Masala, Methi Chatani, Pudina, Lehsoon Chatni, Chat Masala, Kitchen Masala, Mangodi Masala, Sambhar Masala, Dal Masala, Kasuri Methi, Heena Powder, Shikkai Powder, Lahsoon powder, must be held to be Masala packed. - Civil Appeal No. 2558 of 2011 , 2559, 2561-2563 of 2011 - - - Dated:- 17-3-2011 - Dr. Mukundakam Sharma and Anil R. Dave, JJ. REPRESENTED BY : S/Shri Abhishek Gupta, Milind Kumar and Jatinder Kumar Bhatia, Advocates, for the Appellant. S/Shri Puneet Jain, Trishna Mohan, Sushil Kumar Jain and H.K. Puri, Advocates, for the Respondent. [Judgment per : Mukundakam Sharma, J.]. Leave granted. 2. Since the issues involved in these appeals are identical, we propose to dispose of all these appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uit syrups, distilled juices, jams [chatni, murabbas], fruit juices, drink concentrates of all types and forms, essences, concentrates, corn flaks and wheat flakes, custard powder, baking powder, ice-cream powder and [multi-ingredient packed masala]. 16% A letter dated 12-11-2001 was issued by the Deputy Secretary, Finance Department, Tax Division, Government of Rajasthan to the Commissioner, Commercial Taxes Deptt, Rajastiian, Jaipur, which reads as follows : ............I am to state that Packed Masala used in entry number 184 means, a Masala where two or more ingredients are mixed and sold in packed conditions. Spices sold singly will continue to be taxed as per entry number 82 .. 7. In the backdrop of the aforesaid facts, an assessment order was passed by the assessing officer so far as respondent is concerned. In the said assessment order it is sated that the respondent has shown its product Jaljira, which is manufactured by it, as liable to sales tax at the general rate of 10%. The officer, however, referred to the contents of the notification dated 29-3-2001 holding that jaljira is a masala and the same falls in the category of packed masala and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Deputy Commissioner (Appeals) by his order dated 1-8-2005 held that Jaljira is not a Masala and therefore tax levied at general rate of 10% was justified and he set aside the demand raised by the Assessing Authority. 13. Appellant filed two appeals before the Rajasthan Tax Board, Ajmer challenging the aforesaid order of Deputy Commissioner (Appeals), Ajmer. The Rajasthan Tax Board, Ajmer by its common order dated 11-12-2002 set aside the order dated 1-8-2005 passed by the Deputy Commissioner (Appeals) and restored the orders passed by the Assessing Authority. 14. Being aggrieved by the said order the respondent herein filed a Revision Petition before the Rajasthan High Court which came to be allowed by the High Court under the impugned judgment and order. Feeling aggrieved the appellant filed the present appeals on which we heard learned counsel appearing for the parties and also perused the records. 15. In the impugned judgment and order passed by the High Court it was held that Jaljira cannot be termed as a Masala in itself, but it is a mixture of masalas and other materials, which can be used for digestion. The High Court therefore held that Jaljira is nothing but edible ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reason to take resort to the residuary entry. There is no doubt that Jaljira is a drink. The contents of Jaljira is put into water and taken as digestive drink but when we look into the manner and method of preparation of the product Jaljira, we find that it is a mixture of different spices after grinding and mixing. Therefore, it is nothing but a Masala packed into packets of different nature/quantity and sold to the consumers. It would, therefore, for all practical purposes would come within the Entry No. 184 and it cannot be said that it would come under the residuary entry as held by the High Court. 18. The clarificatory letter dated 12-11-2001 which was issued by the Deputy Secretary, Finance Department, Tax Division, Government of Rajasthan is also placed on record which specifically states that Packed Masala used in entry number 184 means, a Masala where two or more ingredients are mixed and sold in packed conditions. The said letter is in the nature of clarification of entry number 184 with which we are concerned. Although the said letter is an inter departmental communication, the revenue authorities, namely, the appellant is governed and bound by the aforesaid letter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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