https://www.taxtmi.com/caselaws?id=164106 The court determined that maize starch should be taxed at nine percent, not four percent, under the Bihar Finance Act, 1981. The court clarified that even though maize starch could indirectly fall under the category of cereals, it should be taxed at the higher rate as it falls under a specific entry for kirana goods. The judgment provided a detailed analysis of the distinction between maize powder and maize starch, emphasizing that the mere presence of maize starch in an item does not automatically classify it as a cereal for taxation purposes. en-us Mon, 28 Apr 2008 00:00:00 +0530 Mon, 08 Dec 2014 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164106 The court determined that maize starch should be taxed at nine percent, not four percent, under the Bihar Finance Act, 1981. The court clarified that even though maize starch could indirectly fall under the category of cereals, it should be taxed at the higher rate as it falls under a specific entry for kirana goods. The judgment provided a detailed analysis of the distinction between maize powder and maize starch, emphasizing that the mere presence of maize starch in an item does not automatically classify it as a cereal for taxation purposes. Case-Laws VAT and Sales Tax Mon, 28 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164106