It was all about at which rate Sale Tax was required to be paid.
If it was "Edible Preparation", 10% Sales Tax.
If it was Masala, then 16% Sales Tax.
HC said it was edible preparation. It was not added in food, therefore it was not Masala.
SC reversed above judgement by saying that a Clarificatory order said that a combination of two or more masala is also a masala. Therefore Jaljira is Masala... Pay 16% Sales Tax.
Ref: CTO v. Jalani, SC decision dated 17/3/2011
Haresh Raichura