JUDGMENT : ( 1. ) THIS reference under Section 44 (1) of. the M. P. General Sales Tax Act, 1958 (hereinafter referred to as "the Act") is made by the Board of Revenue at the instance of the Commissioner of Sales Tax, referring the following question of law to this Court for decision : Whether, under the facts and circumstances of the case, the Board of Revenue was justified in holding that scented supari and supari gutka are nothing but processed betel nuts as listed under entry No. 39 of Schedule II, Part III, and liable to tax at the rate of 8 per cent and not goods falling under entry No. 1 of Parti VI of Schedule II of the M. P. General Sales Tax Act ? ( 2. ) THE aforesaid reference has arisen in the following circumstances : The non-applicant assessee who is a dealer in supari both scented and raw, was assessed to tax for the period 1st April, 1978 to 31st March, 1979. The non-applicants turnover in respect of scented supari and gutka was taxed at 10 per cent under entry No. 1 of Part VI of Schedule1 II of the Act instead of 8 per cent under entry No. 39 of Part III of the said Schedule as was canvassed by the assessee. The first appeal preferred by the assessee under Section 38 (1) of the Act was disallowed. In the second appeal, the Tribunal upholding the contention of the assessee, allowed the appeal. The Commissioner of Sales Tax then filed the reference application under Section 44 (1) of the Act before the Tribunal, pursuant to which, the learned Tribunal has referred the question of law aforesaid for our answer ( 3. ) BEFORE proceeding to answer the question referred, it would be necessary to reproduce here the two relevant entries of Schedule II at entry No. 39 of Part III and entry No. 1 of Part VI thereof : Schedule II Part III. 39. Betel nuts (supari) raw or processed. Part VI. 1. All other goods not included in Schedule I or any other part of this Schedule. It is the case of the assesee that "scented supari" is nothing, but a little scent, menthol and sugar added to raw betel nut and gutka represented a mixture of scented betel nut, dhania and aniseed (saunf ). Part VI. 1. All other goods not included in Schedule I or any other part of this Schedule. It is the case of the assesee that "scented supari" is nothing, but a little scent, menthol and sugar added to raw betel nut and gutka represented a mixture of scented betel nut, dhania and aniseed (saunf ). It is the contention of the learned counsel appearing on behalf of the assessee that scented supari and gutka fall under the aforesaid entry No. 39, being betel nuts processed. On the other hand, the learned counsel appearing for the department contends to the contrary and submits that scented supari and gutka would fall in the residuary entry, being goods not included in any other part of Schedule II. ( 4. ) IN order to decide the question, it is necessary to ascertain the meaning of the word "processed" which is not defined in the Act. In a Supreme Court case reported in [1981] 47 STC 124 (Chowgule and Co. Pvt. Ltd. v. Union of India) which has been cited by the learned counsel for the department, their Lordships of the Supreme Court, while interpreting the word "processing" which was not defined, adopted its plain natural meaning as given in the Websters Dictionary, which gives the following meaning of the word "process" : to subject to some special process or treatment, to subject (especially raw material) to a process of manufacture, development or preparation for the market, etc. , to convert into marketable form as livestock by slaughtering, grain by milling, cotton by spinning, milk by pasteurising, fruits and vegetables by sorting and repacking. From the meaning of the word "process" as set out above, it is apparent that it does not cover the act of mixing or adding certain ingredients like scent, menthol, sugar to raw betel nut which makes it scented supari or mixing or adding further ingredients, namely, dhania and aniseed (saunf) to make it gutka. Scented supari and gutka are nothing but mixtures of certain edible ingredients including supari. A mixture, composition of which includes betel nut as one of the ingredients, cannot be termed as betel nut raw or processed. Scented supari and gutka are nothing but mixtures of certain edible ingredients including supari. A mixture, composition of which includes betel nut as one of the ingredients, cannot be termed as betel nut raw or processed. Therefore, the Board of Revenue, in our opinion was not justified in holding that scented supari and supari gutka are nothing, but processed betel nuts as listed under entry No. 39, Schedule II, Part III and liable to tax at the rate of 8 per cent and not goods falling under entry No. 1 of Part VI of Schedule II of the M. P. General Sales Tax Act. ( 5. ) CONSEQUENTLY, our answer to the question of law referred is in the negative and in favour of the department. The reference is answered accordingly. There shall, however, be no order as to costs.