B. SUBHASHAN REDDY, J.

( 1 ) THESE TRCs and the writ petition raise a common point with regard to the imposition of Sales-tax on the sale of the spices.

( 2 ) TRCS have been filed against the orders of the Sales Tax Appellate Tribunal rejecting the contention of the petitioner that the kind of Masala Powder he prepares after grinding spices like Jeera, Menthi. Dhaniya, Sajeera, Dry Ginger etc. , is not a fresh product, but a mixture of the products, which had already suffered sales tax and the sales tax on the said items being single point, the Masala Powder, which is nothing but the reflection of the said taxed goods is not further exigible to sales tax.

( 3 ) THE petitioner purchases various ingredients like Jeera, Menthi, Dalchina, khaskhas, Sahjeera etc. , from registered dealers in the-State of Andhra Pradesh and the said items are subjected to sales-tax at entry No. 182 of I Schedule to the a. P. G. S. T. Act. All the said items are called spices. The said taxed spices are added together and ground and the resultant product is the Masala powder used for culinary purposes for adding more taste to the food. The petitioner filed returns for the assessment Years 1990-91,1991-92,1

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