https://www.taxtmi.com/caselaws?id=127236 Wheat flour was construed in its ordinary and dictionary sense, so maida was treated as included within that expression and the sales tax exemption applied. The revisional authority had also issued a circular stating that maida and suji were taxable, which showed a pre-determined view and undermined the fairness of the revisional hearing. On that basis, the court quashed the assessment order and granted relief to the assessee, holding that administrative pre-judgment can justify interference where it deprives the taxpayer of an impartial decision. en-us Tue, 28 Apr 1953 00:00:00 +0530 Tue, 05 Mar 2013 18:37:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127236 Wheat flour was construed in its ordinary and dictionary sense, so maida was treated as included within that expression and the sales tax exemption applied. The revisional authority had also issued a circular stating that maida and suji were taxable, which showed a pre-determined view and undermined the fairness of the revisional hearing. On that basis, the court quashed the assessment order and granted relief to the assessee, holding that administrative pre-judgment can justify interference where it deprives the taxpayer of an impartial decision. Case-Laws VAT and Sales Tax Tue, 28 Apr 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127236