1994 (6) TMI 199

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..... Association v. State of Rajasthan [1993] 91 STC 408; 1993 KLJ (TC) 599, the learned single Judge rejected the prayer made by the petitioners for a declaration that the authorities under the Kerala General Sales Tax Act shall not impose, levy or collect taxes on the sale or purchase of the whole wheat, atta, suji, rava and maida and bran at more than one stage and that the levy of tax under the Ker .....

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..... ted by the Supreme Court. But the learned counsel appearing on behalf of the appellants submitted that if the expression "wheat" in section 14(i)(iii) of the Central Sales Tax Act is interpreted as to exclude smaller or finer particles of wheat, namely, atta, rava, suji or maida the inclusion of rice converted from paddy by manufacturing process a similar cereal as wheat, is arbitrary and discrimi .....

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..... -State trade and commerce. In support of the contention that a provision in the statute has to be given an interpretation as far as possible consistent with the Constitution, learned counsel relied on the following decisions. R.L. Arora v. State of Uttar Pradesh [1964] 34 Comp Cas 487 (SC); AIR 1964 SC 1230, and Kedar Nath Singh v. State of Bihar AIR 1962 SC 955. But the learned counsel very fairl .....

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