Supreme Court of India
Commercial Taxes Officer v. M/s. Jalani Enterprises
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
1 Supreme Court bench has cited this judgment.
What the Court ordered
In view of the above, appeal arising out of SLP (C) No. 4304 of 2009 is also allowed and the judgment and order passed by the High Court is set aside.
Judgment, page 13
From the headnote
Rajasthan Sa/es Tax Act, 1954: Notification dated 29.03.2001, Entry No. 184: 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 on sale of commercial commodities, 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,
Where later benches applied it
Of those, 1 relied on
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