https://www.taxtmi.com/caselaws?id=157848 Ragi flour was treated as the same exempt commodity as ragi under the Karnataka Sales Tax Act because ragi is listed in entry 40A of the Fifth Schedule and goods in that Schedule are exempt under section 8. The Court reasoned that grinding ragi into flour did not create a distinct commercial commodity, and there was no separate entry for ragi flour. It distinguished the Central Sales Tax Act scheme on the basis that the present Act did not contain separate entries for ragi flour. A later departmental notification exempting ragi flour was also noted as consistent with this interpretation, making the assessment and demand unsustainable. en-us Thu, 12 Jan 1995 00:00:00 +0530 Fri, 11 Oct 2013 14:56:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157848 Ragi flour was treated as the same exempt commodity as ragi under the Karnataka Sales Tax Act because ragi is listed in entry 40A of the Fifth Schedule and goods in that Schedule are exempt under section 8. The Court reasoned that grinding ragi into flour did not create a distinct commercial commodity, and there was no separate entry for ragi flour. It distinguished the Central Sales Tax Act scheme on the basis that the present Act did not contain separate entries for ragi flour. A later departmental notification exempting ragi flour was also noted as consistent with this interpretation, making the assessment and demand unsustainable. Case-Laws VAT and Sales Tax Thu, 12 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157848