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TMI Blog2013 (5) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... ffed rice both. Thus, since the exemption is granted to all the goods, as specified in the State Act, the State cannot get any advantage from the fact that there has been a separate entry for exigibility of tax in respect of Poha & Murmura. Accordingly, Poha & Murmura are one form of rice and entitled to exemption under the above-stated notification. The exemption has been granted to cereals, which are enumerated after, ‘that is to say’. Cereals used in Section 14 (i) of the Central Act clearly means ‘rice’ and other like products of rice like Poha & Murmura. Thus, rice including Poha & Murmura are included within the definition of ‘cereals’. The notification dated 30-3-1994 is not issued on the basis of entries made in the State Act for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Murmura are separately exigible to tax in Entry 23 Part IV of Schedule II of the State Act. The assessment order was affirmed by the Divisional Deputy Commissioner, Salex Tax. Thus, these petitions. 3. Shri Dubey, learned senior counsel appearing with Shri Tiwari, learned counsel for the petitioners, would submit that the notification should be construed de hors the entry made in the State Act. Even if the rice as well as Poha Murmura are exigible to taxes separately, Poha Murmura are entitled to exemption from taxation under the notification. Shri Dubey relies on a decision of the High Court of Madhya Pradesh, on this very issue, rendered in Shri Kishan Satyanarain v. State of Madhya Pradesh and Others [1983] 54 STC 25. 4. On t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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-Statetrade 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. maize (Zea mays L.) vii. ragi (Eleusine coracana Gaertn.); viii. Kodon (Paspalum scrobiculatum L.); ix. Kutki (Panicum miliare L.) x. barley (Hordeum vulgare L.) Entry for tax in respect of Poha and Murmura i.e. Entry 23, Part IV Schedule II of the State ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grain itself. 3. Some edible preparation of it, esp. in a breakfast food. adj. 4. of or pertaining to grain or the plants producing it. 10. In the cases on hand, the State has placed Poha Murmura in the separate entry for the purpose of exigibility to taxation. However, in the exemption notification the word includes, inter alia, 'rice' as enumerated from (i) to (x), as aforestated. All the terms used are the basic product, not other forms of the product. Paddy, rice, wheat, jowar or milo, bajra, maize, ragi, kodon, kutki barley are the basic products. As observed hereinabove, rice includes beaten and puffed rice both. Thus, since the exemption is granted to all the goods, as specified in the State Act, the State cannot ge ..... X X X X Extracts X X X X X X X X Extracts X X X X
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