COMMISSIONER OF COMMERCIAL TAXES Vs. INDIA SEWAI CO

JUDGEMENT

(1.) On being directed by this Court to state a case on the undermentioned question of law, which is common for all the periods in question, the Commercial Taxes Tribunal has made the statement: Whether sewai is taxable at the general rate of sales tax prevalent during the period under assessment, i.e., 1st April, 1959, to 30th June, 1959, and not at a special rate of tax applicable to 'cereals' under the relevant notification then in vogue?

(2.) Same is the question with regard to the other period also, namely, for the period 1st July, 1959, to 31st March, 1961. In substance, the question is, whether or not sewai is a cereal and included in the relevant notification. The relevant notification is STGL-J-2042/68-12568 F.T. dated 27th December, 1968, amended from time to time prescribing the rate of tax, whether general or special, at which the particular goods were taxable. The relevant notification reads: Cereals and pulses including all forms of rice, gram, peas, moong, arhar, masur, khesari, millet, bajra and jowar, wheat, oats, barley, maize, broken pulses, sago, besan, sattu, and flour including atta, maida, suji and bran.

(3.) The rate of tax prescribed is special sales tax at 2 per cent.