- (1.) These appeals are directed against the common judgment and order passed by the High Court of Judicature at Allahabad in Sales Tax Revision Nos. 974 of 1991, 1011 of 1990, 975 of 1991 and 1013 of 1990, dated 21.08.2003, whereby and whereunder, the High Court has allowed the revision petitions of the Revenue and set aside the order passed by the Sales Tax Appellate Tribunal. The issue that falls for our consideration and decision in these Civil Appeals is 'whether food colours and food essences used in the manufacturing of foodstuffs and food products would fall under Entry 56 of the Notification No. ST-2-7218/10/6(43)/77, dated 30.09.1977' (for short "the notification").
(2.) In order to answer the aforesaid issue, brief facts may be noted. For the sake of convenience, we would only notice facts in Civil Appeal No. 1179 of 2004. In this appeal, we are concerned with the assessment years 1979-80, 1981-82, 1982-83 and 1983-84. The Appellant is a dealer under the Act. It is engaged in the sale of various items, including food colors and food essences and according to the Appellant, the aforesaid products are used in the manufacture of foodstuffs and food products.
(3.) At the stage, it would be useful to refer to the said notification issued by the State Government. The same is extracted under: Notification No. ST-II-7218/X-6(43)-77-U.P. Act XV/48-Order-77, dated 30.9.1977 [Published in U.P. Gazette Extraordinary, dated 1-10-1977] In exercise of the powers under Clause (b) of Sub-section (1) of Section 3-A of the U.P. Sales Tax Act, 1948 (U.P. Act No. XV of 1948), read with Section 21 of the U.P. General Clauses Act, 1904 (U.P. Act No. 1 of 1904), the Governor is pleased to make, with effect from October 1, 1977, the following amendment in Notification No. ST-II-332/X-1012-1971, dated November 15, 1971, as amended from time to time: AMENDMENT In the Schedule to the aforesaid notification, for the existing entries under Columns II, III and IV, against Items 9, 23, 29, 32, 33, 37, 39, 46, 56, 61, 71 and 95, the following entries shall be substituted, namely: xxx 56. Milk powder, condensed milk, baby milk, baby food and all other foodstuffs or products, whether used as such or after mixing them with any other foodstuff or beverage, when sold in sealed or tinned containers.;