TMI Blog1997 (3) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... dismissed. Even though rice is produce out of paddy, paddy does not continue to be paddy even after dehusking. Rice and paddy are tow different things in ordinary parlance. Therefore, when paddy is dehusked and rice is produced there has been a change in the identity of the goods. this court, therefore, took the view that the assessee is liable to pay tax on the goods purchased from the market. As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In that case, the High Court held that a process off Manufacture was involved in the production of rice by milling paddy and hence rice so produced represents " other goods" within the meaning of the said provision since is distinct in nature and character form paddy. In Ganesh Trading Co. Karnal v. state of Haryana [1973] 32 STC 623 a Division Bench of this court held that event though rice is pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tate of Orissa v. Titaghur paper Mills Co. Ltd. [1985] 60 STC 213 with a view to persuade us to hold that the view expressed in the aforesaid two cases is not the correct view. We are afraid that we cannot agree with the learned counsel for the assessee in this behalf. The Two decisions referred to earlier are directly on the point whereas the decision on which counsel relies is not an cannot be t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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