1994 (6) TMI 199 - HC - VAT and Sales Tax

Summary

The High Court of Kerala dismissed the writ appeals filed by petitioners challenging the imposition of taxes on wheat products. The court held that the State Legislature could tax products like maida, suji, and rava as distinct goods from wheat. The petitioners' argument of discrimination against wheat products compared to rice was not entertained as it was not raised in the original petitions. The judgment of the learned single Judge was upheld. (Case citation: 1994 (6) TMI 199 - KERALA HIGH COURT)