Processed rice classification: chirwa and kheel were held to fall within rice and not unclassified goods.

Processed forms of rice such as chirwa and kheel, being made from husked rice and understood in common parlance as rice, fall within the statutory entry for foodgrains. The relevant classification therefore extends to rice in its processed forms, including beaten and parched rice, and they cannot be treated as unclassified goods for sales tax purposes. The reference was answered in favour of the assessee, with chirwa and kheel held taxable at the rate applicable to rice and other foodgrains.

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Issues: Whether chirwa and kheel are different forms of rice or unclassified goods for sales tax purposes, and whether they are taxable at the rate applicable to rice and other foodgrains.

Analysis: Chirwa and kheel are made from rice after paddy has already been converted into rice by husking. They have no direct connection with paddy and are understood in common parlance as forms of rice. The relevant entry covered foodgrains including cereals and pulses, and the term rice was held wide enough to include processed forms such as parched and beaten rice.

Conclusion: Chirwa and kheel are different forms of rice and were rightly taxable at the rate applicable to foodgrains. They were not liable to be treated as unclassified items. The answer is in favour of the assessee.

Final Conclusion: The reference was answered by holding that chirwa and kheel fall within rice for sales tax classification and cannot be taxed as unclassified goods.

Ratio Decidendi: Processed forms of rice, such as beaten rice and parched rice, are to be classified as rice in common parlance and taxed accordingly when the statutory entry covers foodgrains including cereals.

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