https://www.taxtmi.com/caselaws?id=144188 Rice obtained from paddy that had already suffered tax was treated as a distinct category under the State schedule and was taxable at the lower rate specified for that category. The expression "subject to tax generally" was read in light of the State levy and the separate scheduled treatment of rice, so the general inter-State rate under section 8(2-A) of the Central Sales Tax Act, 1956 was not applied to ignore that distinction. The construction preserved the scheme of differentiated taxation for rice derived from taxed paddy and rejected the contention that rice was only generally taxable at the higher rate. en-us Fri, 31 Mar 1967 00:00:00 +0530 Mon, 22 Apr 2013 14:03:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144188 Rice obtained from paddy that had already suffered tax was treated as a distinct category under the State schedule and was taxable at the lower rate specified for that category. The expression "subject to tax generally" was read in light of the State levy and the separate scheduled treatment of rice, so the general inter-State rate under section 8(2-A) of the Central Sales Tax Act, 1956 was not applied to ignore that distinction. The construction preserved the scheme of differentiated taxation for rice derived from taxed paddy and rejected the contention that rice was only generally taxable at the higher rate. Case-Laws VAT and Sales Tax Fri, 31 Mar 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144188