KURIAN JOSEPH, C.J. - Whether potato chips would fall within the classification of processed vegetables in the Schedule under the Himachal Pradesh Value Added Tax Act, 2005, is the question essentially to be tackled in this case, though several other legal and factual issues are also raised ancillary thereto.

The petitioner - company is ... "engaged in the sale of processed potato, i.e., potato chips under the brand name 'Lays' and 'Uncle Chips'. The processes involved in obtaining potato chips from potato are very simple, namely, slicing, frying and adding salt-spices or flavouring agents" (extracted from the writ petition). The Himachal Pradesh Value Added Tax Act, 2005 came into effect from April 1, 2005. The charging provision under section 6, to the extent relevant, reads as follows :

"6. Levy of tax. - (1) Subject to the provisions of this Act, there shall be levied a tax, -

(a) at every point of sale in respect of the goods specified in the second column of Schedule A,

(b) at the prescribed points of purchase in respect of goods specified in the second column of Schedule C, and

(c) at the first point of sale in respect of the goods specified in the second column of