Law: Sales Tax Act, 1990

Section: 13,6thSched

(a) Sales Tax Act (VII of 1990)--S. 13 & 6th Sched., S. No.3(ii)---Unprocessed foodstuff for human consumption---Exemption---Word "unprocessed "---Connotation---Only such foodstuffs as are unprocessed, would qualify for exemption from sales tax--- Tamarind with seeds being not an unprocessed foodstuff was not qualified for exemption. All kinds of foodstuff(s) exempted from sales tax under Serial No.3 of the Sixth Schedule of which, currently, there subsist as many as eleven sub-entries, are qualified by the word "unprocessed". To put the matter more explicitly, it is only such foodstuff(s) as are "unprocessed", which would qualify for the exemption. Tamarind with seeds was not in an unprocessed form. Thus, the same did not qualify for exemption. The normal rule is that words in a statute, unless the context otherwise warrants or the Legislature exhibits a different intention are to be accorded their ordinary natural meanings. Sixth Schedule, Item No.3 (ii) of Sales Tax Act, 1990, in relation to the word "unprocessed" has resorted to both these devices. As a result, ordinarily literal meanings shall have to be ascribed to the word except when in a given context, the Legislature, cognisant of attending exigencies, has either expanded or curtailed its connotations. Thus, whereas the controlling words of the entry remain constant, some of the aspects of processing, though not all, are exemplified by sub-item (ii) itself, when such pointedly exclude from the exempted category "fruits; fruit juices and vegetables, bottled, canned or packaged". Now, according to ordinary dictionary meanings, the word "process" used as a verb, inter alia, equals "to prepare (agricultural produce) for marketing e.g. by canning, bottling or treating it chemically". Therefore, while packaging s, additionally illustrated in the sub-heading, there is nothing to suggest that other normal forms of processing, manual, mechanical or chemical, have thereby been excluded. Indeed, there are items in the heading e.g. 3(iv) where packing is not treated as processing, such as freezing or otherwise preserving, is not taken as processing under the item in hand viz. 3(ii). The position, therefore,…

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