DASS ENTERPRISES Vs. STATE OF HIMACHAL PRADESH

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 or 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(i)(vi) of the Central Sales Tax Act, which reads as follows :

(3.) 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 to tax at four per cent. Certain other goods are liable to tax at higher or lower rate. Some goods are exempt from tax and all other goods are liable to tax at 12.5 per cent. Part II of Schedule "A" deals with goods taxable at four per cent. Item No. 28 of Part II reads as follows :