1955 (11) TMI 26

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..... The suit in this case was brought by certain dealers in murghi dana for a declaration that this particular commodity was not subject to sales tax and this claim rested on the ground that the Schedule to the Act containing a list of the articles exempted from tax included wheat and wheat flour and that murghi dana was mostly, if not solely, comprised of wheat. The Court of first instance found aga .....

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..... and the question is whether murghi dana can be called wheat or wheat flour. The evidence shows and there is no dispute about this fact either that murghi dana is made up largely of such grains of wheat as get shrivelled up and otherwise damaged and such grains are therefore taken out being unfit for human consumption. Some non-cereal vegetable products, such as ulsi, also get mixed with the condem .....

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..... r product. The straight way to look at this matter is to ask if an ordinary person would ever confuse or identify this commodity called murghi dana with what is ordinarily called wheat or wheat flour, and I have not the slightest doubt that this can never happen and as ordinarily understood therefore murghi dana is neither wheat nor wheat flour. It follows that the commodity in dispute, namely mur .....

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