1994 (6) TMI 199

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....g the decision of the Supreme Court in Rajasthan Roller Flour Mills Association v. State of Rajasthan [1993] 91 STC 408; 1993 KLJ (TC) 599, the learned single Judge rejected the prayer made by the petitioners for a declaration that the authorities under the Kerala General Sales Tax Act shall not impose, levy or collect taxes on the sale or purchase of the whole wheat, atta, suji, rava and maida an....

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....t stand if the word "wheat" has to be given the meaning as interpreted by the Supreme Court. But the learned counsel appearing on behalf of the appellants submitted that if the expression "wheat" in section 14(i)(iii) of the Central Sales Tax Act is interpreted as to exclude smaller or finer particles of wheat, namely, atta, rava, suji or maida the inclusion of rice converted from paddy by manufac....

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.... goods of special importance for the whole country more so in inter-State trade and commerce. In support of the contention that a provision in the statute has to be given an interpretation as far as possible consistent with the Constitution, learned counsel relied on the following decisions. R.L. Arora v. State of Uttar Pradesh [1964] 34 Comp Cas 487 (SC); AIR 1964 SC 1230, and Kedar Nath Singh v.....