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TMI Blog1983 (3) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... contended by the department. 2.. The period involved in both the petitions is from 1st November, 1978, to 21st October, 1979. In Misc. Petition No. 259 of 1983, the Assistant Commissioner of Sales Tax, Durg, by order dated 30th November, 1982, assessed the petitioner on sales of murmura and poha at the rate of 10 per cent. He also assessed sales of paddy husk called konda at the rate of 4 per cent. In the other petition (Misc. Petition No. 1695 of 1982), the Additional Sales Tax Officer, Durg, by order dated 21st June, 1982, assessed sales tax on murmura, lai and Poha at the rate of 10 per cent. Some other persons in this context wrote to the Commissioner of Sales Tax, Indore, requesting that sales of puffed rice and beaten rice should be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder it is 10 per cent. 5.. A perusal of entry No. 1(i) of Part V of Schedule II will show that it refers to "cereals as specified in clause (i) of section 14 of the Central Sales Tax Act". We must, therefore, read section 14(i) of the Central Act which is as follows: "14. Certain goods to be of special importance in inter-State trade or commerce.It is hereby declared that the following goods are of special importance in inter-State trade or commerce: (i) Cereals, that is to say, (i) paddy (Oryza sativa L.); (ii) rice (Oryza sativa L.); (iii) wheat (Triticum vulgare, T. compactum, T. sphaerococcum, T. durum, T. aestivum L., T. dicoccum); (iv) jowar or milo (Sorghum vulgare Pers); (v) bajra (Pennisetum typhoideum L.); (vi) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oth parched and puffed rice. This decision, in our opinion, fully applies here for construing the term "rice" as used in section 14(i) of the Central Act. The term "cereals" according to dictionary meaning also includes food made from grain specially breakfast food as oatmeal or corn flakes (Webster's New World Dictionary, page 232). The dictionary meaning of the term "cereals" supports the conclusion that the word "rice" as used in section 14(i) should be understood to include puffed and beaten rice. The learned Government Advocate referred to us the recommendations of the Taxation Enquiry Commission as quoted in page 725-726 of Chaturvedi's Central Sales Tax Laws, Volume 1, and submitted that the idea was to include only raw material, and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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