SREE MAA MULTIPURPOSE COOPERATIVE SOCIETY Vs. STATE OF TRIPURA; COMMISSIONER OF SALE TAX; SUPERINTENDENT OF TAXES

JUDGEMENT

(1.) The short but interesting question which arises in this petition is whether Alumina Ferric, commonly known as 'Fitkari', falls within the definition of item 47 of Schedule II(b) or falls within the definition of salt in item 35 of Schedule III of the exempted rules.

(2.) If we hold that it is covered by the word salt then the item would be exempted from the ambit of tax, otherwise it would be taxable as chemical as per entry 47 of Schedule II(b) of the Tripura Value Added Tax Act, 2004.

(3.) Alumina Ferric is both a salt as well as a chemical. There can be no dispute with this proposition. All salts would basically have chemical qualities and would also be chemicals but the question that arises is whether entry 35 relates to all salts or is limited to a particular type of salt.