Commercially distinct commodity test: maize poha was treated as separate from maize for sales tax classification.

Maize poha was held to be a commercially distinct processed commodity and not the same as maize for sales tax classification under the Kerala General Sales Tax Act, 1963. Applying the common parlance and functional tests, and reading the Second Schedule entry as exhaustive because of the words "that is to say," the Court noted that heating, steaming and flattening maize changes its size, shape, structure, utility and edible character. Since the raw maize is consumed in the process and the finished product acquires a different commercial identity, maize poha falls outside the maize entry and is taxable under the residuary entry.

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Issues: Whether maize and flattened maize (maize poha) are the same commodity covered by the entry for maize in the Second Schedule to the Kerala General Sales Tax Act, 1963, or whether maize poha is a commercially different commodity taxable under the residuary entry.

Analysis: The relevant entry in the Second Schedule is exhaustive in its use of the words "that is to say", and cereals listed therein must be confined to the specified commodities. The Court applied the common parlance and functional tests, together with the principles governing declared goods under sections 14 and 15 of the Central Sales Tax Act, 1956. It held that maize poha is produced by heating, steaming and flattening maize, that the raw material is consumed in the process, and that the product acquires a different size, shape, structure, utility and edible character. On that reasoning, maize poha is a processed and commercially distinct commodity, and the residuary entry applies where no specific entry covers it.

Conclusion: Maize and maize poha are commercially different commodities, and maize poha is not covered by maize in entry 9 of the Second Schedule to the Kerala General Sales Tax Act, 1963.

Ratio Decidendi: Where a commodity listed in an exhaustive tariff entry undergoes processing that brings into existence a commercially distinct product with a different identity and use, the processed product is not treated as the original commodity for sales tax classification.

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