1978 (4) TMI 227

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he same rate as rice or not. The Sales Tax Officer brought to tax the assessee's turnover in chirwa and kheel, etc., at 2 per cent treating them to be unclassified items. On appeal, the assessee's contention that chirwa and kheel were foodgrains and hence should have been taxed at 1 per cent was accepted. This was upheld in revision. The relevant entry for which sales tax was chargeable at 1 p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... od in common parlance. Looked at from either view, the turnover of chirwa and kheel was rightly held taxable at 1 per cent. It could not be taxed under the unclassified items. In Alladi Venkateswarlu v. Government of Andhra Pradesh[1978] 41 S.T.C. 394 (S.C.); (1978) XX Supreme Court Notes 56. , the Supreme Court has held that the term "rice" is wide enough to include parched and puffed rice. They .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X