TMI Blog1989 (12) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... uffed rice are rice and therefore do not attract purchase tax under the Karnataka Sales Tax Act, 1957, while the assessing authority and the appellate authority had held against the dealer. 2.. The entries with which we are concerned are entry 138 of the Second Schedule and entry 9 of the Fourth Schedule to the Act. They read as under: "138. Flour and husks of pulses, atta, maida, soji and bra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arious provisions of the Act referred to therein together with the history of exemption of parched rice and puffed rice and its cancellation and there was no separate entry in regard to parched rice or puffed rice under that Act. Under the scheme of the Karnataka Act, however, the entries are separately given in that entry 138 of the Second Schedule covers parched rice or beaten rice and entry 9 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o existence or not, so that its sale is a new taxable event, in the sales tax law, it may also become necessary to consider whether a manufacturing process, which has altered the identity of the commercial commodity, has taken place. The law of sales tax is also concerned with 'goods' of various descriptions. It, therefore, becomes necessary to determine when they ceased to be goods of one taxable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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