https://www.taxtmi.com/caselaws?id=157174 Flour, atta, maida and suji derived from wheat are not covered by the expression "wheat" in section 14(i)(iii) of the Central Sales Tax Act, 1956 because they are distinct commercial commodities and would not ordinarily be bought as wheat in the market. The statutory scheme protects only goods specifically declared as goods of special importance, and section 15 applies only to such declared goods. Since the entry for wheat was read in its commercial sense and did not use expansive wording such as "in all its forms", processed wheat products were outside the declared-goods protection, and the Rajasthan notification levying tax on them was valid. en-us Tue, 13 Aug 1991 00:00:00 +0530 Tue, 01 Oct 2013 14:12:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157174 Flour, atta, maida and suji derived from wheat are not covered by the expression "wheat" in section 14(i)(iii) of the Central Sales Tax Act, 1956 because they are distinct commercial commodities and would not ordinarily be bought as wheat in the market. The statutory scheme protects only goods specifically declared as goods of special importance, and section 15 applies only to such declared goods. Since the entry for wheat was read in its commercial sense and did not use expansive wording such as "in all its forms", processed wheat products were outside the declared-goods protection, and the Rajasthan notification levying tax on them was valid. Case-Laws VAT and Sales Tax Tue, 13 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157174