NAMDHARI ENTERPRISES Vs. STATE OF H.P.

JUDGEMENT

(1.) BY this judgment, two writ petitions are being disposed of as the following common question of law arises in both petitions:-

(2.) IT is not disputed by the respondents that maize is a coarse grain. In the Central Sales Tax Act, 1956, Chapter IV relates to Goods of Special Importance in Inter-State trade of Commerce. Section 14 provides that certain goods can be declared to be of special importance for the purpose of Inter-State trade or commerce. Maize is covered under Section 14(1) (vi) of the Central Sales Tax Act, which reads as follows:-

(3.) % on the goods which have been declared to be goods of special importance under Section 14. 4. The State of H.P enacted the H.P Value Added Tax Act (H.P. VAT Act) in the year 2005. This Act provides that certain goods are to be charged @ 4% . Certain other goods are leviable for tax at higher or lower rate. Some goods are exempt from tax and all other goods are leviable to tax @ 12.5%. Part II of Schedule 'A" deals with goods taxable @ 4%. Item No. 28 of Part II reads as follows:-