SAKTHI MASALA (P) LTD. Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) CHALLENGING the legality and correctness of the order passed by the Advance Ruling Committee's order dated August 21, 2006 the present appeal is filed entertaining a doubt in regard to entry 61 of the Third Schedule to the Karnataka Value Added Tax Act, 2003. The appellant approached the Advance Ruling Authority seeking clarification in regard to duty collected by it on garam masala, curry powder, sambar powder and rasam powder. The dispute is with regard to the period from April 1, 2005 to March 31, 2006. It is not in dispute that pursuant to the substitution by Karnataka Value Added Tax Act 27 of 2005 which has come into effect from June 7, 2005 entry 89 reads as hereunder: 89. Spices in all forms including jeera (cumin seeds), methi, poppy seeds (kaskas), corianders (dhaniya), shajeera, somph, katha, azwan, kabab chini, bhojur phool, tejpatha, japatri, nutmeg (marathamoggu), kalhoovu, aniseed, turmeric, cardamom, pepper, cinnamon, dal chinny, cloves, tamarind and dry chillies; wet dates; hing (asafoetida).

(2.) PRIOR to that entry 61 was in existence which reads as hereunder: 61. Spices in all forms including jeera (cumin seeds) methi poppy seeds (kaskas), corriander (dhaniya), shajeera, somph, katha, azwan, kabab chini, bhojur phool, tejpatha, japatri, nutmeg (marathamoggu), kalhoovu, aniseed, turmeric, cardamom, pepper, cinnamon, dal chinny, cloves, tamarind and dry chillies.

(3.) WE have heard the learned Counsel for the appellant and the learned Government Advocate for the Revenue.