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TMI Blog1976 (9) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... ating to the following items of foodgrains were assessed at 1 per cent as provided for in the proviso to section 3(1) of the Tamil Nadu General Sales Tax Act, 1959: Samai arisi, thinai arisi, irungu chola arisi, irungu chola kurunai and kudiraivali arisi. Subsequently, the assessment was reopened and the turnover relating to these items were assessed at 2 per cent on the basis that these items do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h (other than canned meat and fish), the rate shall be one per cent." Admittedly, samai, thinai, cholam and kudiraivali are mentioned in the first proviso to section 3(1). The only other question is whether the items in the present case go out of the proviso, simply because they are called samai arisi, thinai arisi, irungu chola arisi, irungu chola kurunai and kudiraivali arisi. The Appellate As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Supreme Court in Ganesh Trading Co. v. State of Haryana[1973] 32 S.T.C. 623 (S.C.). In that judgment, the Supreme Court pointed out: "Now, the question for our decision is whether it could be said that when paddy was dehusked and rice produced, its identity retained. It was true that rice was produced out of paddy but it is not true to say that paddy continued to be paddy even after dehusking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thin the scope of the proviso to section 3(1) of the Tamil Nadu General Sales Tax Act, 1959, and, therefore, were eligible for the concessional rate of 1 per cent of the tax and, consequently, the reopening of the assessment for the purpose of assessing the turnover referable to the same at 2 per cent was erroneous. It was also pointed out by the Tribunal that the Government had exempted the sal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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