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The HC held that Maize oil and Maize cake, though produced incidentally during starch manufacture, possess independent commercial identity and constitute by-products of starch rather than by-products of the cereal; consequently they do not fall within the general exemption for by-products of cereals under Entry 91(ii) of Schedule I. As specific taxable entries exist for vegetable and edible oils, the applicant is not entitled to exemption and the goods are taxable under the applicable provisions of the M.P. Commercial Tax Act, 1994 and therefore not exempt from central sales tax under Section 8(2A) of the CST Act. All tax references were answered and disposed of.
The HC held that Maize oil and Maize cake, though produced incidentally during starch manufacture, possess independent commercial identity and constitute by-products of starch rather than by-products of the cereal; consequently they do not fall within the general exemption for by-products of cereals under Entry 91(ii) of Schedule I. As specific taxable entries exist for vegetable and edible oils, the applicant is not entitled to exemption and the goods are taxable under the applicable provisions of the M.P. Commercial Tax Act, 1994 and therefore not exempt from central sales tax under Section 8(2A) of the CST Act. All tax references were answered and disposed of.
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