Judgment: 1. The reference made by the department in this case is as to whether the Board was justified in holding that Singhada shall not be taxable as a 'Kirana' good. The question has been answered by a Co-ordinate Bench of this Court in W. A. No. 385/06 on 26.04.07 in para 10 of the aforesaid judgment. The matter has been so dealt with by the learned Division Bench:- 10. In the said case their Lordships expressed the opinion that Schedule I is a part of the original statute and it is a creation of the legislature. In view of the aforesaid pronouncement the State Government could not have excluded any item by issue of a notification. Serial No. 16 of Schedule I uses the term 'singhada'. The intention of the legislature, as is manifest is to include dried 'singhada'. It is noticeable wherever legislature wanted exclusion of dried item has specifically mentioned the same and this is evincible from the words used "excluding dried ginger" in Entry No. 16. The same is not the tenor in case of "dried singhada". Had the legislature intended only to exempt green (fresh) alone 'singhada' that would have been clearly indicated. In the absence of such exclusion, we are of the considered opinion that the notification issued by the State Government travels beyond the statutory limits. The clarificatory circular, in our considered opinion, is totally inconsequential. Therefore, we conclude and hold that, as long as Section 15(2) remains in force and schedule I being the creation of Legislature, its effect cannot be nullified and its scope cannot be curtailed by issuance of a notification. 11. In view of our aforesaid analysis, we concur with the view taken by the learned Single Judge and the inevitable result thereof is dismissal of the appeals, which we direct. There shall be no order as to costs. 2. Keeping in view the aforesaid, no further orders are necessary, as the reference shall also stand answered as indicated hereinabove. Accordingly, the department shall now proceed in the matter as already held by a Division Bench of this Court in W. A. No. 385/06. 3. In view of the above, the reference made by the department stands disposed of in terms of the order passed by a Division Bench in W. A. No. 385/06.