High Court: Chirwa & Kheel Tax Ruling - Foodgrains, Not Unclassified

The High Court of Allahabad ruled that chirwa and kheel are considered as different forms of rice and should be taxed at 1 1/2 per cent as foodgrains, overturning the Sales Tax Officer's decision to tax them at 2 per cent. The court determined that chirwa and kheel are not unclassified items but fall within the category of cereals. The judgment favored the assessee, with no costs awarded.

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The High Court of Allahabad ruled that chirwa and kheel are different forms of rice and should be taxed at 1½ per cent as foodgrains. The Sales Tax Officer's decision to tax them at 2 per cent was overturned. The court held that chirwa and kheel are not unclassified items but fall within the purview of cereals. The judgment favored the assessee, with no costs awarded.

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