Maize starch qualifies as a millet product and remains exempt from sales tax under the notification.

Maize starch manufactured solely from maize, without chemical admixture, was treated as an unadulterated product of maize millet under the sales tax exemption notification. The Court accepted the Tribunal's factual finding that the negligible residue left after processing was only waste, and held that the goods sold fell within the expression "products of millets" in the notification issued under the Tamil Nadu General Sales Tax Act, 1959. The levy of sales tax was therefore not sustainable, and the exemption applied to maize starch.

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Issues: Whether maize starch manufactured from maize was a product of millet of maize and therefore exempt from sales tax under the exemption notification.

Analysis: The notification issued under section 17(1) of the Tamil Nadu General Sales Tax Act, 1959 exempted all sales of products of millets from tax. On the materials accepted by the Tribunal, maize starch was obtained only from maize, without chemical admixture, and the negligible residue was treated as waste. The Court found no reason to differ from the Tribunal's view that the manufacturing process showed the goods sold to be an unadulterated product of maize millet and thus within the notification.

Conclusion: Maize starch was held to be exempt as a product of millet, and the levy of sales tax was not sustainable.

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