Tax classification of sewai depends on the exact Schedule II entry in force during the relevant assessment years.

Taxability of sewai depended on the exact wording of the Schedule II entry in force during the relevant assessment years, because the entry had been amended over time. The Board of Revenue could not apply an earlier classification to treat sewai as a cereal taxable at 2% without first ascertaining the precise statutory text applicable in 1977-78 and 1978-79. The operative point is that rate and classification under the M.P. General Sales Tax Act turn on the contemporaneous entry in force at the material time, not on a prior version of the schedule.

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Issues: Whether the sale of sewai was taxable at 2% as a form of cereal under the relevant entry in Schedule II of the M.P. General Sales Tax Act, 1958, without first ascertaining the exact wording of the entry in force during the assessment years.

Analysis: The assessment years in question were 1977-78 and 1978-79, and the Court noted that the relevant entry had undergone amendments from time to time. The Board of Revenue had proceeded on the basis of an earlier entry without determining the exact wording of the entry applicable at the material time. Taxability and the applicable rate depended on the precise statutory entry then in force, and the earlier classification could not be applied without that inquiry.

Conclusion: The Board of Revenue was not justified in holding that the sale of sewai was taxable at 2% as a form of cereal unless the wording of the relevant entry in force at the material time was first ascertained.

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