2010 (9) TMI 978

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.....e., W.P. Nos. l450 and 1451 of 2002, involve a common question of law based on identical facts between the same parties, except the different registration numbers, thus, they are being disposed of by this common order. The petitioner impugns the legality and validity of the order dated June 29, 2001 (annexure P/1) passed by the Additional Commissioner, Commercial Tax, upholding the orders pass....

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....ucts of maize, being by-products of cereals. Thus, the petitioner therein was granted exemption of the same under notification dated March 30, 1994. Ms. Sharma would further submit that maize is the primary produce and in the process of obtaining starch, germ, gluten, grit and husk, maize oil and cake are produced which are by-products of foodgrain and cereals. There is no dispute that the m....

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....7, observed that the exemption notification must be so construed as to give due weight to the liberal language it uses. A Division Bench of the High Court of Madhya Pradesh, considering the same notification, in Rajaram and Brothers [2010] 32 VST 364 has observed as under: "14. When admittedly 'maize' is specified as 'cereals' so also 'maize oil' and 'cake' to....

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....mption pursuant to the order passed by the High Court of Madhya Pradesh in Rajaram and Brothers [2010] 32 VST 364, the same products, i.e., maize oil and maize cake are in question before this court also. The notification dated March 30, 1994 (annexure P/5) reads as under: "COMMERCIAL TAXES DEPARTMENT Notification No. A5-1/94/ST-V(55), Bhopal, dated March 30, 1994 In exercise of the....