Single commodity treatment of paddy and rice preserves export-linked tax neutrality when a paddy tax is leviable under local law. The amendment adds clause (ca) to section 15 of the Central Sales Tax Act, 1956, providing that where a tax on sale or purchase of paddy is leviable under law and the rice produced from that paddy is exported out of India, the paddy and the rice shall be treated as a single commodity for the purposes of the Act's specified sales-tax application.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Single commodity treatment of paddy and rice preserves export-linked tax neutrality when a paddy tax is leviable under local law.
The amendment adds clause (ca) to section 15 of the Central Sales Tax Act, 1956, providing that where a tax on sale or purchase of paddy is leviable under law and the rice produced from that paddy is exported out of India, the paddy and the rice shall be treated as a single commodity for the purposes of the Act's specified sales-tax application.
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