https://www.taxtmi.com/caselaws?id=150416 Paddy was treated as falling within the expression "foodgrains" in section 3-D of the U.P. Sales Tax Act because it is unhusked rice and a cereal commonly understood as a grain used for food. On that construction, the notification could validly attract purchase tax on paddy. The notification was also held to sufficiently specify the taxable foodgrains by excluding items not intended to be taxed, and it could validly rescind earlier notifications, including the exemption relating to paddy, as a composite exercise of the charging and general rescission power. en-us Mon, 29 Jan 1973 00:00:00 +0530 Thu, 16 May 2013 15:04:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150416 Paddy was treated as falling within the expression "foodgrains" in section 3-D of the U.P. Sales Tax Act because it is unhusked rice and a cereal commonly understood as a grain used for food. On that construction, the notification could validly attract purchase tax on paddy. The notification was also held to sufficiently specify the taxable foodgrains by excluding items not intended to be taxed, and it could validly rescind earlier notifications, including the exemption relating to paddy, as a composite exercise of the charging and general rescission power. Case-Laws VAT and Sales Tax Mon, 29 Jan 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150416