9911796707
TMI Blog1953 (3) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... . 1, it appears from the return made by the assessee which is shown to us by the learned Advocate for the Commissioner that exemption has only been claimed with respect to double roti, shirmal and tanure-ki-roti, but parata has not been shown in the statement. The exemption claimed is under item 3, i.e. "bread", and item 1, i.e., "all cereals and pulses including all forms of rice (except when sold in sealed containers)" of Schedule I of the Hyderabad General Sales Tax Act (XIV of 1950). The first question that falls for determination is whether double roti, shirmal, parata and chapathi etc. can be called bread. The learned Advocate for the respondent states that except for double roti, the other articles are not covered by the term bread. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as "Jawari-ki-roti, Bajre-ki-roti, Makai-ki-roti, Gheon-ki-roti" etc. In our view the intention of the Legislature is to include all kinds of bread which are consumed by the citizens of India, whether prepared in different ways or called by different names. There is no justification for limiting the scope of the term bread to a particular kind, such as "double roti" as contended by the learned Advocate for the Commissioner of Sales Tax. The intention of the Legisla- ture is further made clear in the amended Schedule I which was substituted by Act XXVIII of 1952, where the term "bread" in item 3 thereof includes "double roti, chapathi, kulcha and shirmal". This inclusive definition of the word "bread" negatives the contention of the learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fixed to " rice " in item 1 of the exemp- tion and contends that the intention is to include all preparations from rice. This contention to our mind is untenable. The word "form" con- notes a visible aspect such as shape or mode in which a thing exists or manifests itself, species, kind or variety. Rice in all forms would mean all kinds or variety of rice or species of rice, such as broken rice, kichidi rice, pichodi rice or rice flour, etc. In this view of the matter we find no justification in holding that "rice" in item No. 1 of the exempted articles in Schedule I of the Hyderabad General Sales Tax Act dealing with cereals should be interpreted as meaning cooked rice or biriyani or polao. In the result, we direct that a writ of mandamus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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