M/S A.P. Products vs State Of Andhra Pradesh & Ors

The Supreme Court held that 'masala powder' is not exempt from sales tax under Entry 182 of the Andhra Pradesh General Sales Tax Act, 1957, as it is not merely a mixture of specified spices but a commercially distinct product. The Court affirmed the decisions of the Commercial Taxes Officer, Appellate Deputy Commissioner, and Sales Tax Appellate Tribunal, which concluded that the grinding and mixing of spices results in a product that loses its original character. The Court emphasized that the definition of 'spices' under Entry 182 does not encompass 'masala powder', thus upholding the tax liability on the appellant's product.