This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Jaljira is an appetizer and not a masala and therefore liable to sales tax at the rate of 10 Percent and not 16 Percent
Case Law Details
- Case Name
- Commercial Taxes Officer Vs. M/s. Jalani Enterprises (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Whether Jaljira which is a product manufactured by the respondent herein is only an appetizer and is not a masala and therefore liable to sales tax at the rate of 10% and not 16% ….. 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...
