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1977 (4) TMI 162

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..... Tribunal acted properly in levying 1 per cent tax on the rice starch sold by the assessee as if it came within the scope of the proviso to section 3(1) of the Tamil Nadu General Sales Tax Act, 1959. The assessment is for the assessment year 1967-68. The assessee sold what is called "inedible starch made from contaminated rice" and claimed it to be a rice product within the meaning of section 3(1), .....

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..... nt of a non-resident dealer, whatever be his turnover for the year, shall pay a tax for each year at the rate of the percentage specified in the said provision, as it applies to the relevant year. The proviso to that section runs as follows: "Provided that- (i) in the case of foodgrains, namely, wheat, paddy (rice in husk), rice (husked paddy), cholam, cumbu, ragi, thinai, varagu, samai and ku .....

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..... r of the Tribunal that the starch came out of rice and, therefore, it is as much rice product as rice flour or rice bran. Possibly this became rice powder by reason of the sheer efflux of time without any human action being necessary therefor like damaged rice. As we are satisfied that it is rice product, we consider that the proviso was rightly applied by the Tribunal. We do not find any warrant .....

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