Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Rajasthan Sales Tax Act Entry No. 184 1954: Notification dated 29.03.2001 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Rajasthan Sales Tax Act, 1994 (22 of 1995) |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Rajasthan Sales Tax Act, 1954: Notification dated 29.03.2001, Entry No. 184: Jaljira - Sales tax - Levy of - Held: From the manner and method of preparation of the product Jaljira, it is found that Jaljira is a mixture of different spices after grinding and mixing - Sales tax is levied on sale of commercial commodities, and individual spices could be termed as different commercial commodities - Therefore, Jaljira is a Masala packed into packets of different nature/quantity and sold to the consumers - It would come within the Entry No. 184 and taxable at the rate of 16%.Aachar Masala, Jaljeera powder, Anar Masala, Methi Chatani, Pudina, Lehsoon Chatni, Chat Masala, Kitchen Masala, Mangodi Masala, Sambhar Masala, Dal Masala, Kasuri Methi, Heena Powder, Shikkai Powder, Lahsoon powder - Sales tax - Levy of- Held: These would be Masala packed falling under Entry No. 184 of the notification dated 29.03.2001 - Thus, taxable at the rate of 16%.ldli Mix and Dosa Mix - Sales Tax - Levy of - Held: Cannot be said to be Masala - Thus, would be excluded from being assessed for the purpose of sales tax assessment as 'masala'. |
Judge | Hon'ble Mr. Justice Mukundakam Sharma |
Neutral Citation | 2011 INSC 218 |
Petitioner | Commercial Taxes Officer |
Respondent | M/s. Jalani Enterprises |
SCR | [2011] 3 S.C.R. 951 |
Judgement Date | 2011-03-17 |
Case Number | 2558 |
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