TMI Blog1989 (4) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... pur dated January 29, 1974. Relevant period of assessment is October 30, 1970 to October 18, 1971. The question for decision is whether cheese being a product of milk or curd is exempt from payment of sales tax by virtue of entry at SI. No. 3 in the Schedule to the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as "the Act") as it existed at the relevant time. The Board of Revenue has acce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roducts. In my opinion, this contention cannot be accepted. The relevant entries may now be quoted. The exemption entry at SI. No. 3 in the Schedule to the Act till March 6, 1964 was as under: "Fresh milk, whole or separated and milk products including ghee, and butter." This entry with effect from March 6, 1964 was substituted as under: "Fresh milk (whether whole or the fat contents of whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entry at SI. No. 79 of this notification for taxing cheese. Admittedly, ghee and butter are products of milk or curd which continues to be exempt even under the exemption entry substituted with effect from March 6, 1964. Moreover, ghee and butter are not the only products of milk or curd and other such products, viz., cheese are not specifically provided for in the notification dated March 8, 196 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... am and the words "milk products" do not find a place therein. The question is whether this alone is sufficient to hold that the exemption granted to milk products other than ghee and butter which have been shown specifically as exigible to tax in the notification dated March 8, 1969, ceased to be so exempt from the payment of tax. In my opinion, it is not so. The notification dated March 8, 1969 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r curd, must be held to be exempt from payment of tax by virtue of this entry. Reference may be made to the decision of the Supreme Court in Alladi Venkateswarlu v. Government of Andhra Pradesh [1978] 41 STC 394, wherein it was held that the term "rice" is wide enough to include rice in its various forms whether edible or inedible. On this basis it was held that the term "rice" as ordinarily under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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