https://www.taxtmi.com/caselaws?id=103611 The Supreme Court held that flour, maida, and suji derived from wheat are not considered "wheat" under Section 14(i)(iii) of the Central Sales Tax Act. These derivatives are deemed distinct commodities from wheat and are not classified as declared goods. The judgments of the Karnataka and Patna High Courts were overturned, and the appeals by the dealers were rejected. The Court stressed that any reclassification of these derivatives as declared goods requires parliamentary amendments. en-us Wed, 01 Sep 1993 00:00:00 +0530 Mon, 09 Dec 2013 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103611 The Supreme Court held that flour, maida, and suji derived from wheat are not considered "wheat" under Section 14(i)(iii) of the Central Sales Tax Act. These derivatives are deemed distinct commodities from wheat and are not classified as declared goods. The judgments of the Karnataka and Patna High Courts were overturned, and the appeals by the dealers were rejected. The Court stressed that any reclassification of these derivatives as declared goods requires parliamentary amendments. Case-Laws VAT and Sales Tax Wed, 01 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103611