The term 'spices' should be construed as understood in common parlance, and the incidence under the Schedules is limited only to articles specified by the statute itself.

1. The Tax Revision Case under S.41 of the Kerala General Sales-tax Act 1963 read with R.41 (1) of the Kerala General Sales tax Rules, 1963 is filed by the Deputy Commissioner of Sales tax. The respondent-assessee is a dealer in sambar powder, meat masala, pickle powder etc. The sales turnover of these powders were assessed to tax in the assessment year 1983-84 at the rate of 8 percent treating the same as 'spices'. The appeal filed by the assessee before the Appellate Assistant Commissioner of Agricultural Income Tax and Sales Tax failed. In Second Appeal by the assessee the Tribunal held that these powders could not be treated as apices but only as general goods taxable at the general rate of 4 percent. Aggrieved by the decision of the Tribunal the Revenue has filed the tax revision case.

2. According to the Revenue, the three curry powders constituted mainly ingredients like chilly and coriander which are liable to be assessed at the rate of 8 percent and so the mixsure of these ingredients has also to be classified as spices. The view held by the Tribunal is that the commodity emerged from various ingredients cannot be held as either chillies or coriander and a new commodity has emerged from mixing the various ingredients for which there is no entry in Schedule.1 attached to the Act and therefore the commodities known as sambar powder, meat masala and pickle powder can be treated only as general goods liable at the rate of 4 percent multipoint.

3. The question of law thus raised is whether sambar powder, meat masala, pickle powder etc. are spices under entry 27 of the First Schedule to the Kerala General Sales tax Act. In the First Schedule specifying goods in respect of which single point tax is leviable under sub-s. (1) or sub-s. (2) of S.5 item 27 reads:

"27 spices (including chillies and At the point of first sale in the coriander seed) not falling State by a dealer who is liable under any other items in this to tax under S.5 Schedule. 8."

This entry comes under the general head Coffee, Tea, spices and manufactures thereof. Item 22 is green tea leaves and manufactured tea. Item 23 is garbled pepper and ungarbled pepper. Item 24 is cardamom, item 25 green and dried ginger, item 26 turmeric, item 26A compounded asafoetida, item 28 kacholam, and item 28A is cocoa. Spices 'not falling in any other item' in the Schedule included as item 27, thus take its hue and colour from the general species 'spices'. Item 27 does not include any manufactures of spices as admixture of coffee, chicory, dried ginger, manufactured tea etc.

4. The term'spices' has not been defined in the Act. The dictionary meaning of the word has to be looked into. The American Heritage Dictionary of the English Language defines 'spices' as "any of various aromatic and pungent vegetable substances such as cinnamon or nutmeg used to flavour foods or beverages." In Shorter Oxford Dictionary 'spices' means "aromatic or pungent vegetable substances used to flavour food." In other Dictionaries 'spices' means "various strongly flavoured or aromatic substances of vegetable origin, obtained from tropical plants commonly used in condiments etc." 'Condiment' means "anything of pronounced flavour used as a relish or to stimulate the appetite."

5. It is the original product which is intended as spices and not any manufactured product. The position may be different if there bad been only the mixture of coriander and chilly without any process whatsoever. Where coriander and chilly are powdered and mixed in certain proportion with or without other items, the mixture loses its original flavour and no longer retains the character as spices, even though the mixture may be one which is used in the preparation of food and for adding flavour.

6. On the scheme of Sales tax Act the incidence under the Schedules is limited only to articles specified by the statute itself and whatever is not so specified is not subject to any levy thereunder. The provisions of a taxing statute