S. RAJENDRA BABU, J.

( 1 ) THIS revision petition is directed against an order made by the Karnataka Appellate Tribunal holding that parched rice and puffed rice are rice and therefore do not attract purchase tax under the Karnataka Sales Tax Act, 1957, while the assessing authority and the appellate authority had held against the dealer.

( 2 ) THE entries with which we are concerned are entry 138 of the Second Schedule and entry 9 of the Fourth Schedule to the Act. They read as under :

"138. Flour and husks of pulses, atta, maida, soji and bran of wheat; parched rice, beaten rice, soji and rice and rice bran; soji, maida, atta, grits, flakes and bran or maize. "

"9. Cereals, that is to say, paddy and rice, wheat, jowar or milo, bajra, maize, ragi, kodon, kutki and barley. "

The contention advanced on behalf of the dealer is that the "rice" referred to in the Fourth schedule at entry 9 takes within its sweep the parched rice and the puffed rice and relied upon a decision of the Supreme Court in Alladi Venkateswarlu v. Government of Andhra Pradesh [1978] 41 STC 394. The Tribunal proceeded to accept the contention raised by the dealer on that basis.

( 3 ) A careful perusal of that de

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