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 c