https://www.taxtmi.com/caselaws?id=151547 Rice starch made from contaminated rice was held to fall within the expression "rice product" in the proviso to section 3(1) of the Tamil Nadu General Sales Tax Act, 1959, because the proviso covered rice-derived products by character and did not limit the concession to edible items. The court treated the product's source and inherent character as decisive, and held that its eventual use was irrelevant where no express restriction to edibles appeared in the provision. On that construction, the concessional rate of 1 per cent applied and the revision was not maintainable. en-us Thu, 14 Apr 1977 00:00:00 +0530 Fri, 07 Jun 2013 14:08:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151547 Rice starch made from contaminated rice was held to fall within the expression "rice product" in the proviso to section 3(1) of the Tamil Nadu General Sales Tax Act, 1959, because the proviso covered rice-derived products by character and did not limit the concession to edible items. The court treated the product's source and inherent character as decisive, and held that its eventual use was irrelevant where no express restriction to edibles appeared in the provision. On that construction, the concessional rate of 1 per cent applied and the revision was not maintainable. Case-Laws VAT and Sales Tax Thu, 14 Apr 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151547