{"id":86946,"date":"2011-03-17T00:00:00","date_gmt":"2011-03-16T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commercial-taxes-officer-vs-ms-jalani-enterprises-on-17-march-2011"},"modified":"2015-11-14T00:51:35","modified_gmt":"2015-11-13T19:21:35","slug":"commercial-taxes-officer-vs-ms-jalani-enterprises-on-17-march-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commercial-taxes-officer-vs-ms-jalani-enterprises-on-17-march-2011","title":{"rendered":"Commercial Taxes Officer vs M\/S Jalani Enterprises on 17 March, 2011"},"content":{"rendered":"
Supreme Court of India<\/div>\n
Commercial Taxes Officer vs M\/S Jalani Enterprises on 17 March, 2011<\/div>\n
Author: . M Sharma<\/div>\n
Bench: Mukundakam Sharma, Anil R. Dave<\/div>\n
                                                                          REPORTABLE\n\n\n                   IN THE SUPREME COURT OF INDIA\n\n\n                     CIVIL APPELLATE JURISDICTION\n\n\n\n\n                    CIVIL APPEAL NO. 2558  OF 2011\n\n               [Arising out of SLP (C) No. 11358 of 2008]\n\n\n\n\nCommercial Taxes Officer                                         .... Appellant\n\n\n                                    Versus\n\n\nM\/s. Jalani Enterprises                                         .... Respondent\n\n\n                                    WITH\n\n                    CIVIL APPEAL NO.  2559 OF 2011\n\n               [Arising out of SLP (C) No. 15883 of 2008]\n\n\n                                    WITH\n\n                     CIVIL APPEAL NO. 2561 OF 2011\n\n               [Arising out of SLP (C) No. 27432 of 2008]\n\n\n                                    WITH\n\n                     CIVIL APPEAL NO. 2562 OF 2011\n\n               [Arising out of SLP (C) No. 27433 of 2008]\n\n\n                                    WITH\n\n                     CIVIL APPEAL NO. 2563 OF 2011\n\n               [Arising out of SLP (C) No. 4304 of 2009]\n\n\n\n\n                                 JUDGMENT\n<\/pre>\n
Dr. MUKUNDAKAM SHARMA, J.\n<\/p>\n<\/p>\n
1. Leave granted.\n<\/p>\n<\/p>\n
2. Since   the   issues   involved   in   these   appeals   are   identical,   we <\/p>\n
   propose   to   dispose   of   all   these   appeals   by   this   common <\/p>\n
   Judgment and Order.\n<\/p>\n<\/p>\n
3.     In   appeals   arising   out   of   SLP   (C)   Nos.   11358   of   2008   and <\/p>\n
15883 of 2008     the issue which falls for our consideration is as to <\/p>\n
whether Jaljira which is a product manufactured by the respondent <\/p>\n
herein is only an appetizer and is not a masala and therefore liable <\/p>\n
to sales tax at the rate of 10% and not 16%.  In appeals arising out <\/p>\n
of   SLP   (C)   Nos.   27432   of   2008   and     27433   of   2008   a   similar <\/p>\n
question   arises   for   consideration   that   as   to   whether   Jaljira   and <\/p>\n
similar other products are not Masala and therefore they are liable <\/p>\n
to be assessed to sales tax at the rate of 10% and not 16%.  <\/p>\n
4.     In order to decide the aforesaid issues some factual aspects <\/p>\n
are   required   to   be   mentioned.       The  respondent  firm   is   a <\/p>\n
manufacturer   and  seller   of  Jaljira  and  some   other   products   but   in <\/p>\n
the present appeals we are concerned only with the product called <\/p>\n
Jaljira.     The   respondent   deposited   sales   tax   at   the   rate   of   10% <\/p>\n
assuming   that   Jaljira   is   not   a   Masala   and   hence   taxable   at   the <\/p>\n
general rate of 10% as residuary entry 199, which reads as under:<\/p>\n
       “199. General rate, that is all goods that are not covered by <\/p>\n
       S. No. 1 – 198.                                                       10%”\n<\/p>\n<\/p>\n
5.     The   counsel   appearing   for   the   appellant   submitted   that   the <\/p>\n
respondent   is   liable   to   pay   sales   tax   at   the   rate   of   16%   on   the <\/p>\n
product manufactured by it and the assessing officer was justified in <\/p>\n
treating the respondent liable to pay sales tax at the rate of 16%.  <\/p>\n
                                        2<\/span><\/p>\n
6.     On examining the entire matter it appears that a Notification <\/p>\n
being  notification  dated   26.03.1999   was   issued   by   the   State <\/p>\n
Government, which was to the following effect:<\/p>\n
  Sr. No.                         Detail of Goods                              Tax Rate\n\n\n  xxxxxx                                xxxxxx                                 Xxxxxx\n\n\n      119    All   kinds   of   eatables   &   non   alcoholic   potable        12%\n\n<\/pre>\n
             liquids   such   as   fruit   syrups,   distilled   juices, <\/p>\n
             jams [chatni, murabbas], fruit juice, dry milk <\/p>\n
             power,   drink   concentrates   of   all   types   and <\/p>\n
             forms,   essence,   concentrates,   corn   flaks   and <\/p>\n
             wheat flakes, custard powder, baking powder, <\/p>\n
             ice-cream powder and packed masala.\n<\/p>\n
Subsequently   another            notification      being     notification      dated <\/p>\n
29.03.2001   was   issued   by   the   State   Government   to   the   following <\/p>\n
effect:\n<\/p>\n<\/p>\n
  Sr. No.                         Detail of Goods                              Tax Rate\n\n\n  xxxxxx                                xxxxxx                                 Xxxxxx\n\n\n\n      82     Dry   Fruits,   Supari,   Kirana   items,   Masala                  4%\n\n<\/pre>\n
             (different from packed masala) such as Mirch, <\/p>\n
             Dhanai,   Saunf,   Methi,   Ajwain,   Sua,   Halsdi, <\/p>\n
             Kathodi, Amchur, Elaichi, Jeera (cumin seed)<\/p>\n
      184    All   kinds   of   eatables   &   non   alcoholic   potable        16%<\/p>\n
             liquids   such   as   fruit   syrups,   distilled   juices, <\/p>\n
             jams [chatni, murabbas], fruit juice, dry milk <\/p>\n
             power,   drink   concentrate   of   all   types   and <\/p>\n
             forms,   essence,   concentrates,   corn   flaks   and <\/p>\n
                                        3<\/span><\/p>\n
             wheat flakes, custard powder, baking powder, <\/p>\n
             ice-cream powder and packed masala.\n<\/p>\n
\nSubsequent thereto also a  notification  was issued by the appellant <\/p>\n
herein on 22.03.2002 making the same effective from the date of <\/p>\n
its issuance, wherein Entry 80 includes the following: <\/p>\n
  Sr. No.                        Detail of Goods                            Tax Rate\n\n\n    80       Dry   Fruits,   Supari,   Kirana   items,   Masala               4%\n\n<\/pre>\n
             ([when sold in unmixed form, whether lose or <\/p>\n
             in polyethylene packs])  like    Mirchi,  Dhaniya, <\/p>\n
             sonf,   methi,   ajwain,   suwa,   haldi,   kathodi, <\/p>\n
             amchoor and asalia, jeera (cumin seed)<\/p>\n
Whereas Entry 186 includes the following:\n<\/p>\n<\/p>\n
  Sr. No.                         Detail of Goods                           Tax Rate\n\n\n    186      All   kinds   of   eatables   &   non-alcoholic   potable         16%\n\n<\/pre>\n
             liquids such as fruit syrups, distilled juices, jams <\/p>\n
             [chatni,   murabbas],   fruit   juices,   drink <\/p>\n
             concentrates   of   all   types   and   forms,   essences, <\/p>\n
             concentrates,   corn   flaks   and   wheat   flakes, <\/p>\n
             custard   powder,   baking   powder,   ice-cream <\/p>\n
             powder and [multi-ingredient packed masala].<\/p>\n
A   letter   dated   12.11.2001   was   issued   by   the   Deputy   Secretary, <\/p>\n
Finance Department, Tax Division, Government of Rajasthan to the <\/p>\n
Commissioner,   Commercial   Taxes   Deptt,   Rajasthan,   Jaipur,   which <\/p>\n
reads as follows:\n<\/p>\n<\/p>\n
               “……..I am to state that “Packed Masala” used in <\/p>\n
               entry number 184 means, a Masala where two or <\/p>\n
                                      4<\/span><\/p>\n
                more   ingredients   are   mixed   and   sold   in   packed <\/p>\n
                conditions.   Spices   sold   singly   will   continue   to   be <\/p>\n
                taxed as per entry number 82……”<\/p>\n<\/blockquote>\n
7.      In the backdrop of the aforesaid  facts, an  assessment order <\/p>\n
was   passed   by   the   assessing   officer   so   far   as   respondent   is <\/p>\n
concerned.     In   the   said   assessment   order   it   is   sated   that   the <\/p>\n
respondent has shown its product Jaljira, which is manufactured by <\/p>\n
it,   as   liable   to  sales   tax   at   the  general   rate  of   10%.     The   officer, <\/p>\n
however,   referred   to   the   contents   of   the    notification  dated <\/p>\n
29.03.2001 holding that jaljira is a masala and the same falls in the <\/p>\n
category of packed masala and therefore liable to be taxed at the <\/p>\n
rate of 16% as mentioned under Entry No. 184 of rate notification. <\/p>\n
8.      On examining the entire matter the assessing officer held that <\/p>\n
Jaljira   manufactured   by   the   assessee   is   spice,   which   is   sold   in <\/p>\n
different   types   of   packing   due   to   which   it   would   come   within   the <\/p>\n
category of packed masala for which tax rate is 16%.  <\/p>\n
9.      The   respondent   itself   has   described   Jaljira   as   spice   on   the <\/p>\n
packed   containers   of   Jaljira   marketed   by   it.     The   officer   also <\/p>\n
referred to the application dated 07.07.1984 filed by the proprietor <\/p>\n
of the Respondent firm for registration under Rajasthan Sales Tax <\/p>\n
Act   as   well   as   under   the   Central   Sales   Tax   Act.     In   both   the <\/p>\n
applications it is sated as follows:\n<\/p>\n<\/p>\n
        “Manufacturing   of   food   products,   mix   MASALA, <\/p>\n
        AURVEDIC   MEDICINES,   all   types   of   MEDICINES, <\/p>\n
        MEDICATED – NON MEDICATED food for sale.”<\/p>\n
                                          5<\/span><\/p>\n<\/blockquote>\n
10.    There   are   other   materials   also   which   are   referred   to   by   the <\/p>\n
officer   on   record   indicating   that   the   assessee   itself   described   the <\/p>\n
product Jaljira as Masala.   That is how the product is described in <\/p>\n
the bill books of sale, even for the assessment year 2001-2002.  <\/p>\n
11.    Placing   reliance   on   all   those   facts   the   assessing   officer   held <\/p>\n
that the product manufactured by the assessee known and called as <\/p>\n
jaljira is a Masala falling under Entry 184.  It is also undisputed fact <\/p>\n
in the present case that except for the assessment year 2001-2002 <\/p>\n
with   which   we   are   concerned,   the   respondent   assessee   is   paying <\/p>\n
sales tax for subsequent assessment years for jaljira at the rate of <\/p>\n
16%   in   view   of   the  notification  dated   22.03.2002   wherein   it <\/p>\n
categorically sated that multi-ingredient packed masala would carry <\/p>\n
taxable rate of 16% in view of entry No. 186.  The assessing officer <\/p>\n
has specifically stated that jaljira is multi-ingredient packed masala <\/p>\n
and   therefore   respondent   is   liable   to   pay   sales   tax   on   the <\/p>\n
manufactured Jaljira at the rate of 16%.  But the submission of the <\/p>\n
Respondent   is   that   for   the   assessment   year   in   question,   the   said <\/p>\n
notification  dated   22.03.2002   being   not   applicable   and   the   earlier <\/p>\n
notification being applicable, rate of sales tax at the rate of 10% for <\/p>\n
the same is only payable.\n<\/p>\n<\/p>\n
12.    Being   aggrieved   by   the   aforesaid   order   passed   by   the <\/p>\n
assessing   officer,   the   respondent   preferred   an   appeal   before   the <\/p>\n
Deputy   Commissioner   (Appeals)   Commercial   Taxes,   Ajmer <\/p>\n
                                       6<\/span><\/p>\n
challenging the order passed by the Commercial Tax Officer, Special <\/p>\n
Circle-II,   Jodhpur.       The   Deputy   Commissioner   (Appeals)   by   his <\/p>\n
order   dated   01.08.2005   held   that   Jaljira   is   not   a   Masala   and <\/p>\n
therefore tax levied at general rate of 10% was justified and he set <\/p>\n
aside the demand raised by the Assessing Authority.  <\/p>\n
13.    Appellant  filed  two  appeals   before  the  Rajasthan  Tax  Board, <\/p>\n
Ajmer   challenging   the   aforesaid   order   of   Deputy   Commissioner <\/p>\n
(Appeals), Ajmer.  The Rajasthan Tax Board, Ajmer by its common <\/p>\n
order   dated   11.12.2002   set   aside   the   order   dated   01.08.2005 <\/p>\n
passed   by   the   Deputy   Commissioner   (Appeals)   and   restored   the <\/p>\n
orders passed by the Assessing Authority.\n<\/p>\n<\/p>\n
14.    Being aggrieved by the said order the respondent herein filed <\/p>\n
a Revision Petition before the Rajasthan High Court which came to <\/p>\n
be   allowed   by   the  High   Court  under   the   impugned   judgment   and <\/p>\n
order.  Feeling aggrieved the appellant filed the present appeals on <\/p>\n
which we heard learned counsel appearing for the parties and also <\/p>\n
perused the records.\n<\/p>\n<\/p>\n
15.    In   the   impugned   judgment   and   order   passed   by   the  High <\/p>\n
Court it was held that Jaljira cannot be termed as a Masala in itself, <\/p>\n
but   it   is   a   mixture   of   masalas   and   other   materials,   which   can   be <\/p>\n
used   for   digestion.     The  High   Court  therefore   held   that   Jaljira   is <\/p>\n
nothing but edible preparation ready for use either directly or after <\/p>\n
dissolving in water for human consumption and as it is not used as <\/p>\n
additional constituent in any food substance, therefore, it cannot be <\/p>\n
                                        7<\/span><\/p>\n
termed as packed masala.   The aforesaid findings were arrived at <\/p>\n
by the High Court after referring to the contents of Jaljira shown to <\/p>\n
be as follows:\n<\/p>\n<\/p>\n
Sr. No.        Name of Item                             Percentage\n\n\n1.             Salt                                     40%\n\n\n2.             Kala Namak                               1%\n\n\n3.             Nimbu Ka Sat (Citric Acid)               8%\n\n\n4.             Sonth                                    10%\n\n\n5.             Kalimirch                                10%\n\n\n6.             Pudina                                   10%\n\n\n7.             Hing                                     1%\n\n\n8.             Jira                                     18%\n\n\n9.             Lalmirch                                 2%\n\n\n\n\n\n<\/pre>\n
According   to   the  High   Court  Jaljira   would   therefore   fall   in   the <\/p>\n
residuary   clause and therefore  tax  should  be levied  at  the rate  of <\/p>\n
10% and not 16%.\n<\/p>\n<\/p>\n
16.    The aforesaid findings of the High Court are challenged before <\/p>\n
us by the appellant.   The counsel appearing for the appellant had <\/p>\n
taken us through all the documents on record.   He submitted that <\/p>\n
respondent has itself shown the product manufactured by it Jaljira <\/p>\n
as Packed Masala and therefore the assessing officer was justified <\/p>\n
in   treating   the  respondent  liable   to   pay   sales   tax   at   the   rate   of <\/p>\n
16%.\n<\/p>\n
                                        8<\/span><\/p>\n
17.    Each one of the contents of the product referred to above and <\/p>\n
relied upon by the High Court would indicate that most of the items <\/p>\n
used in the manufacture of Jaljira are nothing else but spices.  They <\/p>\n
are   grinded   and   mixed.     When   spices   are   grinded   and   mixed,   it <\/p>\n
gives   rise   to   a   new   product,   which   is   a   mixed   masala.     Different <\/p>\n
ingredients   are   used   in   preparation   of   Masala   after   grinding   and <\/p>\n
mixing several ingredients and when they are so grinded they lose <\/p>\n
their   own   identity   and   character   and   a   new   product   separately <\/p>\n
known to the commercial world comes into existence.   Sales tax is <\/p>\n
levied   on   sale   of   commercial   commodities,   therefore,   individual <\/p>\n
spices could be termed as different commercial commodities.  When <\/p>\n
they are grinded and mixed they give rise to a separate commercial <\/p>\n
commodity altogether which could be taxed separately.  It is settled <\/p>\n
law that when one particular item is covered by one specified entry, <\/p>\n
then the Revenue is not permitted to travel to the residuary entry. <\/p>\n
If   from   the   records   it   is   established   that   the   product   in   question <\/p>\n
could be brought under a specific entry then there is no reason to <\/p>\n
take resort to the residuary entry.  There is no doubt that Jaljira is <\/p>\n
a   drink.     The   contents   of   Jaljira   is   put   into   water   and   taken   as <\/p>\n
digestive  drink  but  when  we  look   into the  manner   and method  of <\/p>\n
preparation   of   the   product   Jaljira,   we   find   that   it   is   a   mixture   of <\/p>\n
different spices after grinding and mixing.   Therefore, it is nothing <\/p>\n
but  a  Masala   packed  into  packets  of  different  nature\/quantity  and <\/p>\n
sold   to   the   consumers.     It   would,   therefore,   for   all   practical <\/p>\n
purposes   would   come   within   the   Entry   No.   184   and   it   cannot   be <\/p>\n
                                         9<\/span><\/p>\n
said   that   it   would   come   under   the  residuary   entry  as   held  by   the <\/p>\n
High Court.\n<\/p>\n<\/p>\n
18.    The clarificatory letter dated 12.11.2001 which was issued by <\/p>\n
the   Deputy   Secretary,   Finance   Department,   Tax   Division, <\/p>\n
Government of Rajasthan is also placed on record which specifically <\/p>\n
states   that  “Packed   Masala”   used   in   entry   number   184   means,   a <\/p>\n
Masala where two or more ingredients are mixed and sold in packed <\/p>\n
conditions.  The  said  letter  is  in  the  nature  of clarification  of  entry <\/p>\n
number 184 with which we are concerned.  Although the said letter <\/p>\n
is   an   inter   departmental   communication,   the   revenue   authorities, <\/p>\n
namely, the appellant is governed and bound by the aforesaid letter <\/p>\n
although   the   said   letter   may   not   have   been   circulated   to   the <\/p>\n
respondent   but   it   cannot   be   said   that   clarification   given   by   the <\/p>\n
Department cannot be made use of for interpreting the entry in the <\/p>\n
notification.\n<\/p>\n<\/p>\n
19.    Even  otherwise,  in  our  considered   opinion  the  entries  in  the <\/p>\n
notification  by themselves are quite clear to include the product in <\/p>\n
question within the ambit and parameters of the expression packed <\/p>\n
masala   and   therefore   the   assessing   officer   was   justified   in <\/p>\n
demanding   sales   tax   from   the  respondent  at   the   rate   of   16% <\/p>\n
holding   that   the   product   manufactured   by   the  respondent  falls <\/p>\n
within the category of items included in Entry No. 184.  <\/p>\n
20.    Therefore, appeals arising out of SLP (C) Nos. 11358 of 2008, <\/p>\n
15883 of 2008, 27432 of 2008 and  27433 of 2008 are allowed and <\/p>\n
                                       10<\/span><\/p>\n
the judgment and order passed by the High Court is set aside.  The <\/p>\n
order   dated   15.03.2004   passed   by   the   Tax   Assessment   Officer   is <\/p>\n
restored.\n<\/p>\n<\/p>\n
21. Having held thus, we may now examine the facts of the appeal <\/p>\n
arising out of SLP (C) Nos. 4304 of 2009.   In this appeal, we are <\/p>\n
concerned   with   the two   financial  years,   namely,   financial   years   of <\/p>\n
1999-2000   and   2001-2002.     The   aforesaid   discussion   and   the <\/p>\n
findings and the conclusions arrived at would also be applicable so <\/p>\n
far the products of the respondent herein are concerned but except <\/p>\n
for product like Idli Mix and Dosa Mix.\n<\/p>\n<\/p>\n
22.    Other   products   of   the   assessee   such   as   Aachar   Masala, <\/p>\n
Jaljeera   powder,   Anar   Masala,   Methi   Chatani,   Pudina,   Lehsoon <\/p>\n
Chatni,   Chat   Masala,   Kitchen   Masala,   Mangodi   Masala,   Sambhar <\/p>\n
Masala,   Dal   Masala,  Kasuri  Methi,   Heena  Powder,   Shikkai   Powder, <\/p>\n
Lahsoon   powder,   must   be   held   to   be   Masala   packed   falling   under <\/p>\n
Entry No. 184 of the notification dated 29.03.2001. <\/p>\n
23.    So far as Masala and other products are concerned the same <\/p>\n
principle  would  apply  but at  the same  time Idli  Mix and Dosa Mix <\/p>\n
cannot   be   said   to   be   Masala   and   therefore   the   same   would   be <\/p>\n
excluded   from   being   assessed   for   the   purpose   of   sales   tax <\/p>\n
assessment as `masala’.\n<\/p>\n<\/p>\n
24.    In view of the above, appeal arising out of SLP (C) No. 4304 <\/p>\n
of 2009 is also allowed and the judgment and order passed by the <\/p>\n
                                     11<\/span><\/p>\n
High Court  is set aside.   The order passed by the Tax Assessment <\/p>\n
Officer is restored.\n<\/p>\n<\/p>\n
                                    ……………………………………..J<\/p>\n
                                    [Dr. Mukundakam Sharma ]<\/p>\n
                                   ……………………………………..J<\/p>\n
                                    [ Anil R. Dave ]<\/p>\n
New Delhi,<\/p>\n
March 17, 2011.\n<\/p>\n
                              12<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"
Supreme Court of India Commercial Taxes Officer vs M\/S Jalani Enterprises on 17 March, 2011 Author: . M Sharma Bench: Mukundakam Sharma, Anil R. Dave REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 2558 OF 2011 [Arising out of SLP (C) No. 11358 of 2008] Commercial Taxes Officer …. Appellant […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-86946","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"\nCommercial Taxes Officer vs M\/S Jalani Enterprises on 17 March, 2011 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commercial-taxes-officer-vs-ms-jalani-enterprises-on-17-march-2011\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commercial Taxes Officer vs M\/S Jalani Enterprises on 17 March, 2011 - 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