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Commissioner of Sales Tax Vs. Indra Prasad Mohan Lal - Court Judgment

LegalCrystal Citation
SubjectSales Tax
CourtAllahabad High Court
Decided On
Case NumberS.T.R. No. 914 of 1978
Judge
Reported in[1979]44STC326(All)
AppellantCommissioner of Sales Tax
Respondentindra Prasad Mohan Lal
Advocates:Standing Counsel
DispositionPetition dismissed
Excerpt:
- .....of the case, lal and chura fall under the category of cooked food or are foodgrains as held by the revising authority 2. this reference is being treated as a revision in view of the amendment in the law.3. the matter stands concluded by the decision of this court in the case of commissioner of sales tax, u.p., lucknow v. mohan lal goverdhan das, jawaharganj, mathura 1978 u.p.t.c. 404, wherein it has been held that chirwa and kheel were different forms of rice, one being made by flattening rice and the other by parching it. lal is not kheel but is made by the same process and is puffed rice obtained by parching.4. the view taken is in consonance with the supreme court in the case of alladi venkateswarlu v. government of andhra pradesh a.i.r. 1978 s.c. 945, wherein it has been held that.....
Judgment:

C.S.P. Singh, J.

1. The Revising Authority, Varanasi, has referred the following question for opinion of this Court:

Whether, on the facts and circumstances of the case, lal and chura fall under the category of cooked food or are foodgrains as held by the revising authority

2. This reference is being treated as a revision in view of the amendment in the law.

3. The matter stands concluded by the decision of this Court in the case of Commissioner of Sales Tax, U.P., Lucknow v. Mohan Lal Goverdhan Das, Jawaharganj, Mathura 1978 U.P.T.C. 404, wherein it has been held that chirwa and kheel were different forms of rice, one being made by flattening rice and the other by parching it. Lal is not kheel but is made by the same process and is puffed rice obtained by parching.

4. The view taken is in consonance with the Supreme Court in the case of Alladi Venkateswarlu v. Government of Andhra Pradesh A.I.R. 1978 S.C. 945, wherein it has been held that the word 'rice' is wide enough to include parched and flattened rice. The revising authority took the correct view.

5. The revision fails and is dismissed. There shall be no order as to costs.


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