From our Legal Corner - tomorrow's casesLegal Corner Icon — the image was hosted by the publisher and was not captured.

By Vijay Kumar

Customs

DRI raids importer - DRI officer arrested by CBI for taking bribe - importer to be detained under COFEPOSA - detention can be challenged before execution - Revenue fails to rebut allegations - order of detention is passed for extraneous reasons and not for collateral purpose : Delhi HC

Sales Tax

Spices after grinding made into masala powder - commercially a new commodity emerges - liable to sales tax : SC

THE appellant is engaged in the business of purchasing various spices like Cumin Seed (Jeera), Fenugreek Seeds (Methi), Cinnamon (Dalchini), Caraway Seeds (Shahijeera) etc. from the registered dealers in the State of Andhra Pradesh and the said items are subjected to sales tax at the point of first sale the Andhra Pradesh General Sales Tax Act, 1957. All the items are called spices. The appellant by mixing and grinding all these spices together produces masala powder which is used for enhancing the taste of food.

Income Tax

Order passed by transferred officer is valid because it was not originally challenged and because there is no prejudice caused : ITAT

See our columns tomorrow for the judgements