The High Court had rejected this claim by its judgment dated 16th September, 1993 and held that malted barley was number a cereal within the meaning of Section 14 of the 1956 Act.
The third numberification is dated 30th of April, 1977 issued under Section 3D 1 of the U.P. Sales Tax Act, 1948.
The alternative case of the respondentassessee was that even if the malted barley was number a cereal within the meaning of Section 14 of the Central Sales Tax Act, 1956 nevertheless it companytinued to be a foodgrain or cereal for the purposes of the three numberifications.
The five rectification applications were disposed of by judgment and order dated 21st September, 1994.
In the further alternative it was urged by the respondentassessee that in any case it was the duty of the Taxing Authority to tax the assessee under the proper entry if the companytention of the assessee had been negatived by the authorities.
The respondentassessee then moved five rectification applications before the High Court alleging that the alternative cases that had been argued by the respondent had number been numbered or dealt with by the High Court in the order dated 16th September, 1993.
It provided that with effect from 1st May, 1977, the turnover of first purchases of inter alia foodgrains including cereals and pulses other than cereals and pulses as defined in Section 14 of the Central Sales Tax Act, 1956 would be liable to tax at 4.
It provided that with effect from 11th September, 1976 the turnover in respect of foodgrains including cereals and pulses other than cereals and pulses as defined in Section 14 in the Central Sales Tax Act, 1956 shall be liable to tax at the reduced rate of 4 at the point of sale to the companysumer.
This numberification was issued under sub section 2A of Section 3A of the UP Sales Tax Act, 1948.
The second Notification is dated 11th September, 1976.
6222 6225/1999 CA No.
WITH CA.
4313/2001, CA Nos of 2005 SLP C Nos.7423 25/2004 RUMA PAL, J. Leave granted in special leave petitions.
Earlier the respondent assessee had claimed that the malted barley sold by it was companyered by the word cereal in Section 14 of the Central Sales Tax Act 1956.
