https://www.taxtmi.com/caselaws?id=152374 Processed forms of rice such as chirwa and kheel, being made from husked rice and understood in common parlance as rice, fall within the statutory entry for foodgrains. The relevant classification therefore extends to rice in its processed forms, including beaten and parched rice, and they cannot be treated as unclassified goods for sales tax purposes. The reference was answered in favour of the assessee, with chirwa and kheel held taxable at the rate applicable to rice and other foodgrains. en-us Sat, 22 Apr 1978 00:00:00 +0530 Mon, 01 Jul 2013 17:04:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152374 Processed forms of rice such as chirwa and kheel, being made from husked rice and understood in common parlance as rice, fall within the statutory entry for foodgrains. The relevant classification therefore extends to rice in its processed forms, including beaten and parched rice, and they cannot be treated as unclassified goods for sales tax purposes. The reference was answered in favour of the assessee, with chirwa and kheel held taxable at the rate applicable to rice and other foodgrains. Case-Laws VAT and Sales Tax Sat, 22 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152374