1989 (12) TMI 342

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....n is directed against an order made by the Karnataka Appellate Tribunal holding that parched rice and puffed rice are rice and therefore do not attract purchase tax under the Karnataka Sales Tax Act, 1957, while the assessing authority and the appellate authority had held against the dealer. 2.. The entries with which we are concerned are entry 138 of the Second Schedule and entry 9 of the Four....

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....reme Court came to the conclusion that rice and puffed or parched rice are one and the same keeping in view the various provisions of the Act referred to therein together with the history of exemption of parched rice and puffed rice and its cancellation and there was no separate entry in regard to parched rice or puffed rice under that Act. Under the scheme of the Karnataka Act, however, the entri....

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....d not the manufacture of goods. Nevertheless, if the question is whether a new commercial commodity has come into existence or not, so that its sale is a new taxable event, in the sales tax law, it may also become necessary to consider whether a manufacturing process, which has altered the identity of the commercial commodity, has taken place. The law of sales tax is also concerned with 'goods'....