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2013 (5) TMI 261 - HC - VAT and Sales TaxEntitlement to exemption from payment of Sales Tax on Poha (Parched Rice) and Murmura (Puffed Rice) under the notification No.A-5-I/94/ST-V (55) dated 30-3-1994 - Madhya Pradesh General Sales Tax Act, 1959 and Central Sales Tax Act, 1956 - Held that:- In the exemption notification the word includes, inter alia, 'rice' as enumerated from (i) to (x), as aforestated. All the terms used are the basic product, not other forms of the product. Paddy, rice, wheat, jowar or milo, bajra, maize, ragi, kodon, kutki & barley are the basic products. As observed rice includes beaten and puffed rice both. Thus, since the exemption is granted to all the goods, as specified in the State Act, the State cannot get any advantage from the fact that there has been a separate entry for exigibility of tax in respect of Poha & Murmura. Accordingly, Poha & Murmura are one form of rice and entitled to exemption under the above-stated notification. The exemption has been granted to cereals, which are enumerated after, ‘that is to say’. Cereals used in Section 14 (i) of the Central Act clearly means ‘rice’ and other like products of rice like Poha & Murmura. Thus, rice including Poha & Murmura are included within the definition of ‘cereals’. The notification dated 30-3-1994 is not issued on the basis of entries made in the State Act for the purpose of exigibility to tax and, as such, Poha & Murmura are covered under the notification dated 30-3- 1994 for the purpose of exemption - matter referred back to the AO to make assessment afresh.
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