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TMI Blog2013 (10) TMI 1275X X X X Extracts X X X X X X X X Extracts X X X X ..... of rice claimed on the basis of Government Order dated 27.02.1997, was rightly given - sale of rice is not exempted Khadi and Gramodyog units from imposition of trade tax after 1.10.2004 - Decided against assessee. - Writ Tax No. - 1332 of 2009 - - - Dated:- 4-10-2013 - Hon'ble Sunil Ambwani And Hon'ble Surya Prakash Kesarwani,JJ. For the Petitioner : Ved Prakash Singh For the Responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court in Writ Tax No.575 of 2003 (M/s Him Gramodyog Sansthan vs Additional Commissioner another) decided on 19.12.2006 and in Writ Tax No.1435 of 2008 (M/s Shriram Gramodyog Vikas Samiti vs. State of UP ors) decided on 12.4.2013. The matter was also come up for consideration and was decided in Writ Tax No.1697 of 2008 (Pt. Lokendra Bahadur Dwivedi Sewa Samiti vs. State of UP ors) decided on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Apex Court in Ganesh Trading Company Vs. State of Haryana, AIR 1974 SC 1362, and in Satnam Overseace (Exports) Vs. State of Haryana, (2003) 1 SCC 561 has held that manufacture of rice from paddy is not processing but manufacture. Accordingly, exemption has been wrongly granted to the petitioner on the sale of rice as exemption was provided only on processing and not on manufacture under the Gov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d marketing of cereals, pulses, masalas and chhonks" have been used. Thus it was processing of the cereals and not processing of paddy. The word cereal means paddy, rice and all other food grains. Thus the exemption granted to the petitioner on the sale of rice was fully covered in the word 'cereals'. By the subsequent Government Order dated 30.09.2004, "rice and it's by-product manufactured from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amodyog units from imposition of trade tax after 1.10.2004. 6. In the present case a notice has been issued for the year 2004-05 and thus it will be open to the petitioner to appear before the Additional Commissioner, Grade-I, Commercial Tax, Varanasi and to submit his reply. The Assessing Officer will follow the judgments rendered by this Court and the notification dated 30.9.2004 in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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