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2016 (12) TMI 310 - HC - VAT and Sales TaxExemption from payment of tax on rice sold in the course of inter- State trade/commerce - payment of full tax on paddy from which rice is manufacture - Held that: - reliance placed in the judgement of the case of CTO v. M/s. Nav Bharat Rice & General Mills [2000 (3) TMI 1044 - RAJASTHAN HIGH COURT] where it was held that the petitioner was entitled to avail the benefit of Notification No.25 (Annexure/6) u/s. 8(5) of the CST where direction was not to pay any tax on the sales of rice made in the circumstances in which the petitioner has made - petition dismissed - decided in favor of assessee.
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