CHORDIA KAVELU UDYOG Vs. STATE OF M P

JUDGEMENT

(1.) THE petitioner is a registered dealer under the M. P. General Sales Tax Act, 1958 (hereinafter referred to as "the Act") as also under the Central Sales Tax Act, 1956. For the period between 1982-84, a question arose as to whether rice bran is exempt from sales tax under notification dated 1st April, 1982 a copy whereof has been attached as annexure G-1 to the writ petition. This notification was in force between 1st April, 1982 and 31st March, 1985 and thus it would be relevant for considering the aforesaid question. The class of goods shown in column 2 of the Schedule to the said notification which were exempted from sales tax under this notification is shown as "husk of all grains, cereals, pulses and rice".

(2.) THE case of the petitioner was that rice bran was also included within the term "husk". This contention did not find favour with the Regional Assistant Commissioner of Sales Tax. Aggrieved, the petitioner has filed this writ petition with a prayer to quash the impugned order holding that rice bran was not exempt from sales tax.

(3.) IN support of the contention that rice bran was also husk within the meaning of the notification aforesaid, reliance was placed by learned counsel for the petitioner on the decision of a Division Bench of this Court in Shri Kishan Satyanarain v. State of M. P. 1983 MPLJ 537. In that case, sales of paddy husk had also been taxed. It was held that sales of paddy husk called "konda" was completely exempt from tax by notification dated 7th April, 1967 issued under Section 12 of the Act. In our opinion, that decision is distinguishable inasmuch as it was not a case of rice bran.