2009 (3) TMI 961

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....er broken wheat produced and sold by the petitioner is a wheat product falling under entry 172 of the First Schedule to the Kerala General Sales Tax Act, 1963 or is wheat as such covered by Second Schedule entry providing for wheat. We have heard Sri S. Anil Kumar, counsel appearing for the petitioner and Government Pleader appearing for the respondent. The Tribunal relying on a decision of the ....

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....ner compared broken wheat with broken rice and submitted that the identity and nature of use of broken wheat is the same as wheat itself, we are unable to accept this contention because entry 172 covers "wheat products, i.e., to say, maida, atta, sooji, rava and the resultant bran". Counsel for the petitioner submitted that sooji referred to in entry 172 is nothing but rava. However, the....

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....to the KGST Act. Though the petitioner is a small-scale industrial unit entitled to concessional rate of tax on inter-State sale, such lower rate is declined for the reason that broken wheat is not manufactured product. We do not think the Department can take contradictory stands with regard to the identity of the item. When the item is treated as a product of wheat, the petitioner is entitled to....