VIKAS POHA MILL Vs. DIVISIONAL DEPUTY COMMISSIONER

JUDGEMENT

(1.) WP Nos.4328, 4330, 4333 & 4334 of 1999 involve common question of law asto whether Poha (Parched Rice) and Murmura (Puffed Rice) are entitled to exemption from payment of Sales Tax under the Madhya Pradesh General Sales Tax Act, 1959 (for short "the State Act") and under the Central Sales Tax Act, 1956 (for short "the Central Act") under the notification No.A-5-I/94/ST-V (55) dated 30-3-1994. The assessment period involved in this batch of matters are of 1-4-1994 to 31-3-1995.

(2.) The facts, in brief, as projected by the petitioners, are that the petitioners are the manufacturers of Poha & Murmura. The petitioners claimed exemption under the above-stated notification. The Additional Commissioner, Sales Tax, rejected the claim of the petitioners and directed to deposit the tax at the rate fixed for Poha & Murmura holding that Poha & Murmura are not cereals, as there is a separate entry. Poha & Murmura are separately exigible to tax in Entry 23 Part IV of Schedule II of the State Act. The assessment order was affirmed by the Divisional Deputy Commissioner, Salex Tax. Thus, these petitions.

(3.) Shri Dubey, learned senior counsel appearing with Shri Tiwari, learned counsel for the petitioners, would submit that the notification should be construed de hors the entry made in the State Act. Even if the rice as well as Poha & Murmura are exigible to taxes separately, Poha & Murmura are entitled to exemption from taxation under the notification. Shri Dubey relies on a decision of the High Court of Madhya Pradesh, on this very issue, rendered in Shri Kishan Satyanarain v. State of Madhya Pradesh and Others, 1983 54 STC 25.