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1993 (9) TMI 315 - SC - VAT and Sales Tax
Whether the expression "wheat" in section 14(i)(iii) of the Central Sales Tax Act, 1956 (Act) includes flour, maida and "suji"?
Held that:- It is obvious that if Parliament proposes to treat flour, maida and suji also as declared goods, it can always say so, by effecting necessary amendments.