https://www.taxtmi.com/caselaws?id=127324 A fiscal exemption for all cereals and all forms of rice was held to cover chira and muri because simple processing did not destroy their essential character as rice or foodgrains. The exemption clause was construed strictly, but any real ambiguity was resolved in favour of the taxpayer, and the assessee therefore obtained sales tax exemption under Item 1 of Schedule 3. The existence of statutory appellate or revisional remedies did not absolutely bar writ relief, and Article 226 remained available where the ordinary remedy had become ineffective without the assessee's fault. On that basis, the impugned assessment orders were quashed. en-us Mon, 01 Mar 1954 00:00:00 +0530 Thu, 07 Mar 2013 14:25:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127324 A fiscal exemption for all cereals and all forms of rice was held to cover chira and muri because simple processing did not destroy their essential character as rice or foodgrains. The exemption clause was construed strictly, but any real ambiguity was resolved in favour of the taxpayer, and the assessee therefore obtained sales tax exemption under Item 1 of Schedule 3. The existence of statutory appellate or revisional remedies did not absolutely bar writ relief, and Article 226 remained available where the ordinary remedy had become ineffective without the assessee's fault. On that basis, the impugned assessment orders were quashed. Case-Laws VAT and Sales Tax Mon, 01 Mar 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127324