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TMI Blog1994 (2) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... s the case may be. But so far as the pepper is concerned, it is used equally in whole as well as powdered form. It is for this reason perhaps that the entry in Notification No. 885-F.T. dated May 1, 1955 speaks of "Black and white pepper—whole, broken, ground or powdered or of any other form or description whatsoever". It is equally significant that the Notification No.1915-F.T. dated May 10, 1963 refers to these commodities "as specified in Notification No. 885-F.T. dated 1st May, 1955". Black and white pepper "as specified in Notification No. 885" : means black and white pepper, whether whole, powdered, broken or in any other form. So far as turmeric and turmeric powder is concerned, the position is not identical, applying the function ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct. The Notification, in so far as it is relevant, reads thus: "No. 885-F.T. 1st May, 1955. Whereas the Governor is of opinion that it would be in the public interest that the commodities mentioned below, being commodities liable hitherto to taxation under the Bengal Finance (Sales Tax) Act, 1941 (West Bengal Act VI of 1941), should be taxed under the West Bengal Sales Tax Act, 1954 (Bengal Act IV of 1954); Now, therefore, in exercise of the power conferred by section 25 of the West Bengal Sales Tax Act, 1954 (West Bengal Act IV of 1954), the Governor is pleased hereby to specify such commodities under that section. The commodities referred to above: (1) (Omitted as unnecessary). (2) Black and white pepper, known as gol mirch, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Omitted as unnecessary). This will take effect from the 10th day of May, 1963." (Emphasis supplied) 3. It is the common case of the parties before us that under the 1954 Act, the tax is a single point tax leviable at the first point of sale. 4. The appellant says that he purchases whole black pepper and whole turmeric within the State of West Bengal and converts them into pepper powder and turmeric powder for sale. His contention is that black pepper and pepper powder and similarly turmeric and turmeric powder are one and the same goods and inasmuch as whole black pepper and whole turmeric suffered tax when it was sold by the selling dealer to the appellant, the powders derived from them are not exigible to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods just as wheat and wheat-flour are different goods. The learned counsel relied upon the recent decision of this court in Rajasthan Flour Mills Association v. State of Rajasthan [1993 (3) SCALE 600] in support of his submission. He also relied upon the decisions of this Court in Ganesh Trading Company, Karnal v. State of Haryana (32 S.T.C. 623) and State of Karnataka v. Raghuram Shetty (47 S.T.C. 369). In the latter case, learned counsel pointed out, it has been held that when wheat is ground into flour, wheat is consumed in the manufacture of wheat-flour and a different product emerges and similarly, when wheat-flour is baked as a bread, there emerges yet another different goods. Learned counsel, therefore, submitted that on the same an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are inclined to say that turmeric and turmeric powder must also be treated as same goods. 9. Sri Santosh Hegde, learned counsel for the State of West Bengal submitted that the use of the words "that is to say" in items (2) and (3) in Notification No. 885-F.T. serve to indicate that broken, ground or powdered pepper is different from pepper. Support is sought to be derived from the decision of this court in Rajasthan Flour Mills Association where the meaning of the said words was dealt with reference to Section 14(i) of the Central Sales Tax Act. It was held in the said decision that the said words had the effect of limiting the operation of Section 14 to the goods specifically mentioned thereunder and not to their products. In other word ..... X X X X Extracts X X X X X X X X Extracts X X X X
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