https://www.taxtmi.com/caselaws?id=155092 Vermicelli or semiya was examined under the Orissa Sales Tax Act to determine whether it fell within concessional List-C entries for cereals or for atta, maida and suji. The court applied the commercial parlance test and the statutory scheme of separate entries, holding that vermicelli is a processed and commercially distinct commodity, not a cereal and not identical to atta, maida or suji. It therefore fell outside the specific concessional entries and remained assessable under the residuary entry at the higher rate, with the assessment upheld and the writ petition dismissed. en-us Tue, 21 Oct 1986 00:00:00 +0530 Sat, 31 Aug 2013 14:10:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155092 Vermicelli or semiya was examined under the Orissa Sales Tax Act to determine whether it fell within concessional List-C entries for cereals or for atta, maida and suji. The court applied the commercial parlance test and the statutory scheme of separate entries, holding that vermicelli is a processed and commercially distinct commodity, not a cereal and not identical to atta, maida or suji. It therefore fell outside the specific concessional entries and remained assessable under the residuary entry at the higher rate, with the assessment upheld and the writ petition dismissed. Case-Laws VAT and Sales Tax Tue, 21 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155092