Case Law Details
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 practical purposes would come within the Entry No. 184 and it cannot be said that it would come under the residuary entry as held by the High Court.
Commercial Taxes Officer Vs. M/s. Jalani Enterprises
Civil Appeal No. 2558 of 2011 [Arising out of SLP (C) No. 11358 of 2008] with Civil Appeal No. 2559 of 2011 [Arising out of SLP (C) No. 15883
Dr. MUKUNDAKAM SHARMA, J.
1. Leave granted.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
