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....of rice, such as broken rice, kichidi rice, pichodi rice or rice, flour, etc. In this view of the matter there is no justification in holding that rice‟ in item No. 1 of the exempted articles in Schedule I, Hyderabad General Sales Tax be interpreted as meaning cooked rice or biryani or pulao. (Kayani & Co. v. Sales Tax Commissioner, AIR 1953 Hyd 252 at 253) The Black‟s&n....