1983 (3) TMI 237

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....id entry at the rate of 3 per cent and not under the residuary entry in Part VI at the rate of 10 per cent as contended by the department. 2.. The period involved in both the petitions is from 1st November, 1978, to 21st October, 1979. In Misc. Petition No. 259 of 1983, the Assistant Commissioner of Sales Tax, Durg, by order dated 30th November, 1982, assessed the petitioner on sales of murmura and poha at the rate of 10 per cent. He also assessed sales of paddy husk called konda at the rate of 4 per cent. In the other petition (Misc. Petition No. 1695 of 1982), the Additional Sales Tax Officer, Durg, by order dated 21st June, 1982, assessed sales tax on murmura, lai and Poha at the rate of 10 per cent. Some other persons in this context....

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....ule I." The residuary entry is entry No. 1 of Part VI of Schedule II and the rate of tax applicable to sales falling under it is 10 per cent. 5.. A perusal of entry No. 1(i) of Part V of Schedule II will show that it refers to "cereals as specified in clause (i) of section 14 of the Central Sales Tax Act". We must, therefore, read section 14(i) of the Central Act which is as follows: "14. Certain goods to be of special importance in inter-State trade or commerce.It is hereby declared that the following goods are of special importance in inter-State trade or commerce: (i) Cereals, that is to say, (i) paddy (Oryza sativa L.); (ii) rice (Oryza sativa L.); (iii) wheat (Triticum vulgare, T. compactum, T. sphaerococcum, T. du....

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.... rice of various forms whether edible or inedible and that the term "rice" as ordinarily understood in English language would include both parched and puffed rice. This decision, in our opinion, fully applies here for construing the term "rice" as used in section 14(i) of the Central Act. The term "cereals" according to dictionary meaning also includes food made from grain specially breakfast food as oatmeal or corn flakes (Webster's New World Dictionary, page 232). The dictionary meaning of the term "cereals" supports the conclusion that the word "rice" as used in section 14(i) should be understood to include puffed and beaten rice. The learned Government Advocate referred to us the recommendations of the Taxation Enquiry Commission as quo....