Supreme Court · 2011 INSC 218 · Decided 17 March 2011
Commercial Taxes Officer v. M/S. Jalani Enterprises
- Court
- Supreme Court of India
- Citation
- 2011 INSC 218 · [2011] 3 S.C.R. 951
- Case number
- CIVIL APPEAL No. 2558/2011
- Decided
- 17 March 2011
- Bench
- MUKUNDAKAM SHARMA, ANIL R. DAVE (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
. . Rajasthan Sa/es Tax Act, 1954: Notification dated 29.03.2001, Entry No. 184: A B c Jaljira - Sa/es tax - Levy of - Held: From the manner and method of preparation of the product Jaljira, it is found that Jaljira is a mixture of different spices after grinding and mixing - Sa/es tax is levied and individual spices could be termed as o different commercial commodities - Therefore, Jaljira is a Masa/a packed into packets of different nature/quantity and sold to the consumers - It would come within the Entry No. 184 and taxable at the rate of 16%. Aachar Masala, Jaljeera powder,
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