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M/S. JAY JALARAM ENTERPRISES
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

SANJAY SAXENA
MOHIT AGRAWAL
Pet. Counsel
Kulin B. Shah
Res. Counsel
Na

Petitioner / Applicant

M/S. JAY JALARAM ENTERPRISES
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Mar 11, 2020
Order No.

GUJ/GAAR/R/03/2020

Citation

2020(3) TAXREPLY 2504
Original Order
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ORDER

BRIEF FACTS The applicant has submitted that they are a proprietorship concern and manufacture Pop Corn, which is sold in a sealed plastic bag bearing a registered brand name as [J.J.'s] POPCORN, under the Trade Marks Act, 1999. They submitted that their product is manufactured by using corn/maize grains. The Raw corn - grains are heated in an electric machine/oven @ 180/200 degree temperature and due to the heat so given to the grains, they turn into puffed corns/popcorns which are known in Gujarati language as “dhani” which is similar to that of puffed rice/ known as murmura. Then after they are sieved so as to remove some grains which are left unpuffed. During the process Salt, Edible Oil and Turmeric Powder are mixed in required quantity. Thereafter the product is packed in a plastic pouch in quantity of 15 gm. The applicant also submitted a Tax Invoice issued by them, bearing No. GT/411 Dt. 24-02-2018 for gross value of ₹ 3920/- (Incl. tax CGST @2.5% and S....

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