https://www.taxtmi.com/caselaws?id=150036 Paddy and rice are commercially distinct goods for sales tax purposes, so the purchase price of paddy cannot be deducted when only husked rice is sold. Rice delivered to Government under a compulsory levy scheme retains the character of a sale because compulsion of law does not by itself negate assent, though statutory deduction depends on the buyer's status under the Act. Chokar is treated in its ordinary commercial sense as husk or bran separated from grain and falls within the tax-free entry for husk of all foodgrains and pulses. The assessments were therefore upheld in part and disturbed only to the extent of exempt chokar turnover. en-us Thu, 15 Oct 1970 00:00:00 +0530 Wed, 08 May 2013 10:36:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150036 Paddy and rice are commercially distinct goods for sales tax purposes, so the purchase price of paddy cannot be deducted when only husked rice is sold. Rice delivered to Government under a compulsory levy scheme retains the character of a sale because compulsion of law does not by itself negate assent, though statutory deduction depends on the buyer's status under the Act. Chokar is treated in its ordinary commercial sense as husk or bran separated from grain and falls within the tax-free entry for husk of all foodgrains and pulses. The assessments were therefore upheld in part and disturbed only to the extent of exempt chokar turnover. Case-Laws VAT and Sales Tax Thu, 15 Oct 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150036