1997 (3) TMI 497

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....or the respondent.   B.V. Deepak, Advocate, for T.T. Kunhikannan, Advocate, for the appellant.   --------------------------------------------------   ORDER   The short question which arises in this appeal is whether the appellant who carries on business f buying paddy and after getting it husked sell the rice becomes liable to pay tax under section 5A of the Kerala ....

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....ty of the goods. this court, therefore, took the view that the assessee is liable to pay tax on the goods purchased from the market. The same view was expressed by a three-Judge Bench of this court in State off Karnataka v. B. Raghurama Shetty [1981] 47 STC 369 following the decision in Ganesh Trading Co. [1973] 32 STC 623 (SC). It is thus clear from his decision that rice and paddy are two distin....