https://www.taxtmi.com/caselaws?id=161874 Damaged wheat and rice sold by the Food Corporation of India as fit for cattle or poultry feed retain their character as cereals in common parlance and do not cease to be cereals merely because they are unfit for human consumption. On that basis, the goods were held to fall within the relevant exemption entries in the Fifth Schedule, and the later demand for sales tax and cess on such sales was invalid and quashed. The Court also declined a direct refund order against the collecting dealer, noting bona fide collection and remittance to the State, and left the purchaser to seek refund from the State Government in accordance with law. en-us Tue, 27 Jan 2004 00:00:00 +0530 Thu, 20 Mar 2025 17:27:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161874 Damaged wheat and rice sold by the Food Corporation of India as fit for cattle or poultry feed retain their character as cereals in common parlance and do not cease to be cereals merely because they are unfit for human consumption. On that basis, the goods were held to fall within the relevant exemption entries in the Fifth Schedule, and the later demand for sales tax and cess on such sales was invalid and quashed. The Court also declined a direct refund order against the collecting dealer, noting bona fide collection and remittance to the State, and left the purchaser to seek refund from the State Government in accordance with law. Case-Laws VAT / Sales Tax Tue, 27 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161874