{"id":6307,"date":"2014-07-08T09:07:00","date_gmt":"2014-07-08T09:07:00","guid":{"rendered":"http:\/\/localhost\/sccblog\/?p=6307"},"modified":"2015-10-14T15:58:38","modified_gmt":"2015-10-14T10:28:38","slug":"alumina-ferric-or-fitkari-whether-a-salt-or-a-chemical-under-the-tripura-value-added-tax-act-2004-discussed","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2014\/07\/08\/alumina-ferric-or-fitkari-whether-a-salt-or-a-chemical-under-the-tripura-value-added-tax-act-2004-discussed\/","title":{"rendered":"Alumina Ferric or \u2018Fitkari\u2019 whether a salt or a chemical under the Tripura Value Added Tax Act, 2004, discussed"},"content":{"rendered":"<p ><b>Tripura High Court:<\/b> Deciding the question as to&nbsp; as to whether Alumina Ferric or &#8216;Fitkari&#8217; falls within the definition of chemical under&nbsp; Entry 47 of Schedule II(b) or falls within the definition of salt in Entry 35 of Schedule III of the Tripura Value Added Tax Act, 2004, a division bench of Deepak Gupta, CJ and S. Talapatra, J held that Entry 47 covers all types of chemicals including salts, and the common meaning of salt is common salt or \u2018Namak\u2019 and Ferric Alum is not referred to as salt in common parlance.&nbsp; Considering that Alumina Ferric is both a salt as well as a chemical and that All salts would basically have chemical qualities and would also be chemical, the Court, for deciding the question that whether Entry 35 of Schedule III of the Act relates to all salts or is limited to a particular type of salt, took note of the list of exempted good mentioned in Schedule III of the Act and held that Entry 35 of Schedule III of the Act refers to common salt and not to any chemical which may be used as a salt. <i>Sree Maa Multipurpose Cooperative Society v. State of Tripura, WP(C) NO. 81 of 2011, decided on 03.06.2014<o:p><\/o:p><\/i><\/p>\n<p >To read the full judgment<i>, <a href=\"http:\/\/www.scconline.com\/LoginForNewsLink.aspx?q=2014_SCC_OnLine_Tri_381&amp;db=0 \">click here<\/a><\/i><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tripura High Court: Deciding the question as to&nbsp; as to whether Alumina Ferric or &#8216;Fitkari&#8217; falls within the definition of chemical under&nbsp; <\/p>\n","protected":false},"author":3,"featured_media":7321,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[10],"tags":[2526],"class_list":["post-6307","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-highcourts","tag-Interpretation"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - 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Key points: A new Rule 45A has been inserted which provides : Every registered dealer whose gross turnover in a year\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/07\/TAX_NEW.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/07\/TAX_NEW.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/07\/TAX_NEW.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/07\/TAX_NEW.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/07\/TAX_NEW.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":377149,"url":"https:\/\/www.scconline.com\/blog\/post\/2026\/03\/02\/sc-sharbat-rooh-afza-classified-as-fruit-drink-under-upvat-act\/","url_meta":{"origin":6307,"position":4},"title":"\u2018Sharbat Rooh Afza\u2019 classifiable as fruit drink under Entry 103 of UPVAT Act taxable at 4%: Supreme Court","author":"Ritu","date":"March 2, 2026","format":false,"excerpt":"\u201cThe nomenclature \u201csharbat\u201d does not strip the product of its essential character as a fruit-based beverage concentrate, particularly where its composition and intended use align with that understanding.\u201d","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Sharbat Rooh Afza fruit drink","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/03\/Sharbat-Rooh-Afza-fruit-drink.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/03\/Sharbat-Rooh-Afza-fruit-drink.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/03\/Sharbat-Rooh-Afza-fruit-drink.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/03\/Sharbat-Rooh-Afza-fruit-drink.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":6230,"url":"https:\/\/www.scconline.com\/blog\/post\/2014\/07\/08\/soya-deoil-cake-or-soya-grits-whether-poultry-feed-or-fit-for-human-consumption-and-thus-taxable-or-not-discussed\/","url_meta":{"origin":6307,"position":5},"title":"Soya Deoil Cake or Soya Grits whether poultry feed or fit for human consumption and thus taxable or not, discussed","author":"Sucheta","date":"July 8, 2014","format":false,"excerpt":"Tripura High Court: Deciding the question relating to taxability of Soya Deoil Cake under the Tripura Value Added Tax, 2004 depending upon it being a poultry or being fit for human consumption, a bench of Deepak Gupta,CJ and S. Talapatra,J held that as Soya Deoil Cake was not poultry feed\u2026","rel":"","context":"In &quot;High Courts&quot;","block_context":{"text":"High Courts","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/highcourts\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/6307","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=6307"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/6307\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/7321"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=6307"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=6307"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=6307"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}