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TMI Blog2009 (11) TMI 848X X X X Extracts X X X X X X X X Extracts X X X X ..... powder and rasam powder. The dispute is with regard to the period from April 1, 2005 to March 31, 2006. It is not in dispute that pursuant to the substitution by Karnataka Value Added Tax Act 27 of 2005 which has come into effect from June 7, 2005 entry 89 reads as hereunder: "89. Spices in all forms including jeera (cumin seeds), methi, poppy seeds (kaskas), corriander (dhaniya), shajeera, somph, katha, azwan, kabab chini, bhojur phool, tejpatha, japatri, nutmeg (marathamoggu), kalhoovu, aniseed, turmeric, cardamom, pepper, cinnamon, dal chinny, cloves, tamarind and dry chillies; wet dates; hing (asafoetida)." Prior to that entry 61 was in existence which reads as hereunder: "61. Spices in all forms including jeera (cumin seeds) methi p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed. We have heard the learned counsel for the appellant and the learned Government Advocate for the Revenue. The learned counsel for the appellant relying upon Alladi Venkateswarlu v. Government of Andhra Pradesh [1978] 41 STC 394 and the judgment of the Supreme Court in Manickam and Co. v. State of Tamil Nadu [1977] 39 STC 12; AIR 1977 SC 518 contends that the Advance Ruling Committee has committed a serious error when entry 89 stood as on April 1, 2005 to March 31, 2006 had included the spices in all forms included in entry 89 which includes all variety of masala powder as different combination of spices includes masala powder. Therefore the order of the Advance Ruling Committee is bad in law. According to him, taking us through Karn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1, 2005 to March 31, 2006 and does it fall under entry 89 of the Third Schedule. By reading of paragraph 7 of entry 89, it is clear that either under entry 89 or entry 61, paragraph 6 the words "masala instant mixes, or other mixtures containing more than one spice or a spice with any other material" have not been included. As it is a different product and it is a recipe formed by the appellant or other manufacturer of similar masala powder by inclusion of other form of spice. Therefore, the Legislature by its wisdom under entry 89 prior to Act of 4 of 2006 has not included masala powder or instant mixes and other mixtures containing one spice or a spice with any other material. However, we are of the view that under the Act 4 of 2006 whi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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