R K HERBALS Vs. STATE OF TAMILNADU

JUDGEMENT

(1.) THE assessee, inter alia, manufactures herbal shikakai powder. For the assessment year 1996-1997, additional sales tax at 2.25% on the taxable turnover as well as penalty were levied from the assessee. Against that, an appeal was filed. THE question was whether the levy of additional sales tax at 2.25 % and the levy of penalty was sustainable. THE appeal was partly modified and partly allowed. Before the Sales Tax Appellate Tribunal, the assessee filed a petition to raise the following additional grounds: "1. THE order of the lower authority is wrong and illegal imposing sales tax on sale of herbal shikakai power as cosmetic item.

(2.) THE Appellate Assistant Commissioner and the Appellate Authority failed to see that unless the goods are specifically enumerated in the schedule, it cannot be classified as a specified goods as only a residuary item.

(3.) SECTION 36(3) of the Tamil Nadu General Sales Tax Act, 1959 reads as follows: