AMMANI APPALAM DEPOT Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THE assessee/petitioner has questioned the validity of the orders imposing tax under entry 103 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, on its product appalam on the ground that it is not a substantial food and that even if it be so, it was not sold in packets as required under the said entry.

(2.) ENTRY 103 which has since undergone several amendments read as it applied to the assessment year 1978-79 as follows : " (i) Biscuits (ii) Toffees (iii) Chocolates (iv) Confectionery (v) Butter (vi) Ghee (vii) Cheese, and (viii) Food including preparations of vegetables, fruits, milk, cereals, flour, starch, birds'eggs, meat and meat offals, animal blood, fish crustaceans and molluscs, which - (a) are tinned, canned, bottled or packed; (b) are sold under any brand name registered under the the Trade and Merchandise Marks Act, 1958 (Central Act 43 of 1958); and (c) do not fall under item 24. " This was, however, amended on and from October 10, 1979 and until further amended it stood as, " (i) Biscuits (ii) Toffees (iii) Chocolates (iv) Confectionery (v) Butter (vi) Ghee (vii) Cheese, and (viii) Food including preparations of vegetables, fruits, milk, cereals, flour, starch, birds'eggs, meat and meat offals, animal blood, fish crustaceans and molluscs, which - (a) are sold under any brand name registered under the Trade and Merchandise Marks Act, 1958 (Central Act 43 of 1958); and (b) do not fall under item 24. " By a further amendment on and from July 1, 1983 it reads, " (i) Biscuits (ii) Toffees (iii) Chocolates (iv) Confectionery (v) Butter (vi) Ghee (vii) Cheese (viii) Milk foods including milk powder (ix) Condensed milk, and (x) Food including preparations of vegetables, fruits, milk, cereals, flour, starch, birds'eggs, meat and meat offals, animal blood, fish crustaceans and molluscs, which - (a) are sold under any brand name registered under the Trade and Merchandise Marks Act, 1958 (Central Act 43 of 1958 ). "