2013 (5) TMI 261

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....ice) and Murmura (Puffed Rice) are entitled to exemption from payment of Sales Tax under the Madhya Pradesh General Sales Tax Act, 1959 (for short "the State Act") and under the Central Sales Tax Act, 1956 (for short "the Central Act") under the notification No.A-5-I/94/ST-V (55) dated 30-3-1994. The assessment period involved in this batch of matters are of 1-4-1994 to 31-3-1995. 2. The facts, in brief, as projected by the petitioners, are that the petitioners are the manufacturers of Poha & Murmura. The petitioners claimed exemption under the above-stated notification. The Additional Commissioner, Sales Tax, rejected the claim of the petitioners and directed to deposit the tax at the rate fixed for Poha & Murmura holding that Poha & Mu....

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....pt under entry 3 of Schedule I 3% NOTIFICATION A-5-1/94/ST-V (55) Bhopal dated 30-3-94 In exercise of the powers conferred by section 12 of the Madhya Pradesh General Sales Tax Act, 1958, (No. 2 of 1959), the State Government hereby exempts from Ist April 1994 the class of goods specified in column (2) of Schedule below from payment of whole of tax under the said Act. SCHEDULE Sl. No. Class of goods 1. (i) Cereals as specified in clause (I) of section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956).   (ii) Food grains and Cereals other than those mentioned in serial number (i) of this entry." Clause (i) of Section 14 of the Central Act reads as under:- "14. Certain goods to be of special impor....

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....rlu and others v. Govt. of Andhra Pradesh and Another (1978) 2 SCC 552). 8. In Padinjarekara Agencies Limited v. State of Kerala [2008] 13 VST 151 (SC), the Supreme Court observed that exigibility to tax is a concept which is different from the concept of exemption/concession. One cannot confuse the terms used in the notification by comparing the language of the notification with the language of the taxing statute. 9. The meaning of word 'cereal' has been given in Webster's Encyclopedic unabridged Dictionary of the English Language, which reads as under : 'Cereal'.--n. 1. any gramineous plant yielding an edible farinaceous grain, as wheat, rye, oats, rice or corn. 2. The grain itself. 3. Some edible preparation ....