9911796707
TMI Blog1996 (2) TMI 500X X X X Extracts X X X X X X X X Extracts X X X X ..... or answer by this Court: "Whether, under the facts and in the circumstances of the case, the Board of Revenue was justified in holding that badi and papad is processing of cereals and pulses and is covered by entry 51(ix) of Schedule I?" 2.. The respondent-assessee is a dealer registered with the Madhya Pradesh Khadi and Village Industries Parishad, Bhopal, for manufacture of papad and badi fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eputy Commissioner of Sales Tax, Raipur, by order dated January 29, 1987. Second Appeal was preferred by the assessee before the Tribunal. It was contended that the process of manufacturing papad and badi is processing of cereals and pulses covered by entry No. 51(ix) of Schedule I and is, therefore, tax-free. It was contended on behalf of the Revenue that papad and badi manufactured by the respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed the record. 4.. Question is whether badi and papad which are prepared out of cereals and pulses through a particular process amount to manufacture or not. It is no gainsaying that badi and papad are prepared out of cereals and pulses. Question is whether this process amounts to manufacture or not. In somewhat identical situation, the question was posed before the honourable Supreme Court a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in commercial market in its own name. Therefore, badi and papad cannot be said to be processed items. They are manufactured items out of cereals and pulses and they would not fall under clause (ix) of entry 51 of Schedule I and not entitled to exemption from tax. 6.. This reference is therefore answered in favour of Revenue and against the assessee. Reference answered in the negative. - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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