1978 (4) TMI 227

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....n of law referred for our opinion is whether chirwa and kheel were different forms of rice taxable at the same rate as rice or not. The Sales Tax Officer brought to tax the assessee's turnover in chirwa and kheel, etc., at 2 per cent treating them to be unclassified items. On appeal, the assessee's contention that chirwa and kheel were foodgrains and hence should have been taxed at 1½ per c....

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.... are only different forms of rice. They are not a commodity which will fall outside the purview of cereals as understood in common parlance. Looked at from either view, the turnover of chirwa and kheel was rightly held taxable at 1½ per cent. It could not be taxed under the unclassified items. In Alladi Venkateswarlu v. Government of Andhra Pradesh[1978] 41 S.T.C. 394 (S.C.); (1978) XX Supr....