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TMI Blog2011 (7) TMI 1081X X X X Extracts X X X X X X X X Extracts X X X X ..... nger paste is close to masala paste and therefore the same should be read as masala product and consequently the tax at 12.5 per cent is applicable, cannot be accepted. - STA. No. 79 of 2009 - - - Dated:- 6-7-2011 - SABHAHIT V.G. AND RAVI MALIMATH JJ. G.K.V. Murthy and P.E.Umesh for M/s. Global Law Inc., for the petitioner Smt. S. Sujatha, Additional Government Advocate, for the respondent JUDGMENT The assessee is a dealer in garlic and ginger paste. He has been submitting his returns and paying the admitted tax at four per cent on the declared turnover. For the month of July, 2005 to July, 2006, the audit officer took up the assessments reopening under the Karnataka Value Added Tax Act, 2003 and passed orders levying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rms of section 4(1)(b). Aggrieved by the same, the present appeal is filed. The learned counsel appearing for the appellant contends that the impugned order passed by the revisional authority is bad in law and liable to be set aside. That the respondent failed to consider appropriately the article being dealt with by the assessee and the same has lead to miscarriage of justice and that garlic and ginger paste clearly fall under entry 3 of the Third Schedule. In support of his contention he relies on the judgment of the Supreme Court in the case of State of West Bengal v. Washi Ahmed reported in [1977] 39 STC 378 (SC) to contend that the word vegetable must be considered as understood in common parlance and it must be given a popular sens ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard counsels. Entry No. 3 of the Third Schedule reads as follows:- All processed fruit and vegetables including fruit jams, jelly, pickle, fruit squash paste, fruit drink and fruit juice (whether in sealed container or otherwise). The paste that is referred to in this entry is to be read in conjunction with the other items including pickles, even though, the said entry does not deal with ginger or garlic paste, etc. Item No. 27 of the First Schedule deals with ginger and garlic. However, the paste is not included. The honourable Supreme Court in the case of State of West Bengal v. Washi Ahmed reported in [1977] 39 STC 378 (SC) has held that ginger is to be construed as a vegetable. Further the honourable Supreme Court affirmed th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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