https://www.taxtmi.com/caselaws?id=164665 Processed broken wheat was treated in commercial parlance as a wheat product rather than wheat simpliciter, because it was a value-added form obtained by cleaning and breaking wheat into pieces. The Kerala HC upheld classification under entry 172 of the First Schedule to the Kerala General Sales Tax Act, 1963, and rejected assessment under the Second Schedule entry for wheat. On inter-State sales, the assessee was held entitled to the concessional rate of tax, as the Department could not deny that benefit after treating the commodity as a wheat product, subject to the applicable notification conditions and C form requirements. en-us Fri, 27 Mar 2009 00:00:00 +0530 Tue, 29 Apr 2014 10:06:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164665 Processed broken wheat was treated in commercial parlance as a wheat product rather than wheat simpliciter, because it was a value-added form obtained by cleaning and breaking wheat into pieces. The Kerala HC upheld classification under entry 172 of the First Schedule to the Kerala General Sales Tax Act, 1963, and rejected assessment under the Second Schedule entry for wheat. On inter-State sales, the assessee was held entitled to the concessional rate of tax, as the Department could not deny that benefit after treating the commodity as a wheat product, subject to the applicable notification conditions and C form requirements. Case-Laws VAT and Sales Tax Fri, 27 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164665