https://www.taxtmi.com/caselaws?id=165043 Maize oil and maize cake, produced during starch manufacture from maize, were treated as by-products of a cereal and therefore fell within the sales tax exemption under the 30.03.1994 notification. The Court applied the earlier interpretation in Rajaram and Brothers, which read the notification to extend to by-products of foodgrains and cereals once the base commodity is itself a cereal. The exemption was construed liberally, and the argument that maize oil and maize cake were not maize by-products was rejected. en-us Tue, 28 Sep 2010 00:00:00 +0530 Tue, 23 Sep 2014 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165043 Maize oil and maize cake, produced during starch manufacture from maize, were treated as by-products of a cereal and therefore fell within the sales tax exemption under the 30.03.1994 notification. The Court applied the earlier interpretation in Rajaram and Brothers, which read the notification to extend to by-products of foodgrains and cereals once the base commodity is itself a cereal. The exemption was construed liberally, and the argument that maize oil and maize cake were not maize by-products was rejected. Case-Laws VAT and Sales Tax Tue, 28 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165043