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Issues: Whether seeds of wheat, paddy, pulses and mustard sold as seeds fall within the exempted expressions "cereals in all its forms" and "pulses in all its forms" under Schedule I of the Assam General Sales Tax Act, 1993, or are taxable as seeds under Schedule III.
Analysis: The exemption under section 9(1) operates only for goods specified in Schedule I. The expression "cereals in all its forms" and "pulses in all its forms" must be construed in their common parlance and commercial sense. Seeds sold for sowing are not ordinarily bought or understood as foodgrains for human consumption; they are processed, treated and marketed as certified seeds for germination and reproduction. Once so handled, they acquire a distinct commercial identity and lose the character of cereals or pulses as commonly understood. The broader "all forms" language does not extend to processed seed commodities that are commercially distinct from edible grains.
Conclusion: Seeds of wheat, paddy, pulses and mustard sold as seeds are not exempt under Schedule I and are taxable under the residuary entry in Schedule III. The challenge fails.
Ratio Decidendi: In a taxing statute, exemption entries describing foodgrains in "all forms" cover only goods that retain their identity as edible cereals or pulses in common parlance, not seeds marketed and processed as a distinct commercial commodity for sowing.
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