1978 (4) TMI 227 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad ruled that chirwa and kheel are different forms of rice and should be taxed at 1½ per cent as foodgrains. The Sales Tax Officer's decision to tax them at 2 per cent was overturned. The court held that chirwa and kheel are not unclassified items but fall within the purview of cereals. The judgment favored the assessee, with no costs awarded.