https://www.taxtmi.com/caselaws?id=151375 The Madras HC examined whether samai arisi, thinai arisi, irungu chola arisi, irungu chola kurunai and kudiraivali arisi fell within the proviso to section 3(1) of the Tamil Nadu General Sales Tax Act, 1959 and were therefore taxable at 1 per cent. Applying ordinary trade parlance in the State, it held that adding the words arisi and kurunai did not create a different commercial commodity, because these grains did not change identity in the way paddy becomes rice on dehusking. The disputed items were treated as the same foodgrains covered by the proviso, and the reassessment at 2 per cent was unsustainable. en-us Thu, 02 Sep 1976 00:00:00 +0530 Wed, 05 Jun 2013 12:20:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151375 The Madras HC examined whether samai arisi, thinai arisi, irungu chola arisi, irungu chola kurunai and kudiraivali arisi fell within the proviso to section 3(1) of the Tamil Nadu General Sales Tax Act, 1959 and were therefore taxable at 1 per cent. Applying ordinary trade parlance in the State, it held that adding the words arisi and kurunai did not create a different commercial commodity, because these grains did not change identity in the way paddy becomes rice on dehusking. The disputed items were treated as the same foodgrains covered by the proviso, and the reassessment at 2 per cent was unsustainable. Case-Laws VAT and Sales Tax Thu, 02 Sep 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151375