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2012 (9) TMI 898

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..... ader , The judgment of the court was delivered by K. SREEDHAR RAO J.- The appellant is an assessee trading in edible products and other stationery products. The assessee is also selling the exercise books meant for young children, which contain cartoons and the children have to paint the cartoons with appropriate colours. The following are the items sold by the assessee: (a) Mango chutn .....

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..... condiments, iodised salt, garlic, ginger, green chilli, hydrogenated vegetable oil. (g) Vegetable biryani paste: Onions tomato paste, water, refined sunflower oil, spices and condiments, iodised salt and garlic. 2. The assessing officer found that the above items used in the processed edible products are not covered under entry 3 of the Third Schedule to the Karnataka Value Added Tax Act, .....

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..... consideration: (1) Whether mango chutney, mango garlic chutney, mango and saffron, apple and cinnamon, mutton Kolhapuri curry paste, vegetable biryani paste and kadai chicken curry paste are covered by entry No. 3 in the Third Schedule or covered under the residuary entry of the Third Schedule and what should be the rate of tax in respect of the said items? (2) Whether the sale of kids note .....

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..... o not constitute fruit or vegetable and therefore they have to be excluded from the meaning of entry 3 of the Third Schedule to the Karnataka Value Added Tax Act, 2003 is untenable argument. What is required to be seen in a matter like this would be that in the given items are paste in question what is the dominant ingredient. It may be that there would be composition of other ingredients in makin .....

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