THE STATE OF TAMILNADU Vs. JAYESH BROTHERS

JUDGEMENT

(1.) THE Revenue has preferred these revisions against the orders of the Sales Tax Appellate Tribunal (Additional Bench), Chennai dated 12.4.2000 passed in (i) S.T.A.No.36 of 1999 and COP No.536 of 1999, (ii) S.T.A.No.37 of 1999 and COP No.535 of 1999, and (iii) S.T.A.No.35 of 1999 and COP No.537 of 1999, in respect of assessment years 1994 -1995, 1995 -1996 and 1993 -1994 respectively, and the same were admitted on the following question of law:

(2.) THE issue involved in these revisions is as to whether the sale of Masala Powder by the assessee should be treated as food item taxable under Entry 63 of Part D of First Schedule or as Item 1(ix) of Part E of the First Schedule.

(3.) BEFORE adverting to the merits of the matter, it is relevant to note that in respect of the assessment year 1996 -1997, regarding the assessee's own case, Masala Powder was assessed as a residuary item at 8% by the Assessing Officer, which is stated to have become final.