"Fried gram" falls within entry 6-A of the Second Schedule to the Tamil Nadu General Sales Tax Act, 1959.

VENKATASWAMI, J.

The common question that arises for consideration in both these tax cases is, whether "fried gram" will fall within entry 6-A of the Second Schedule to the Tamil Nadu General Sales Tax Act, 1959 (hereinafter called "the Act"). The Assessing Officer, Appellate Assistant Commissioner and the Sales Tax Appellate Tribunal (Main Bench) have concurrently taken the view that "fried gram" will not fall under entry 6-A of the Second Schedule to the Act and, therefore, exigible to tax under entry 80(b) of the First Schedule to the Act. At once, we can state that the Tribunal, while coming to the conclusion that "fried gram" is exigible to tax under entry 80(b) of the First Schedule to the Act, expressly dissented from a contrary view taken by the Sales Tax Appellate Tribunal (Additional Bench), Coimbatore, in C.T.A. Nos. 459 and 460 of 1970. The view taken by the Additional Bench was to the effect that "fried gram" will fall within entry 6-A of the Second Schedule to the Act. It has been brought to our notice that the view taken by the Additional Bench, Coimbatore, in C.T.A. No. 459 of 1970, has been approved by a Division Bench of this Court in Deputy Commissioner (C.T.), Coimbatore v. Meenambika Trading Co. (T.C. No. 609 of 1980 dated 9th August, 1980). Ismail, C.J., speaking for the Bench, has held as follows :

"The only question that the Tribunal had to consider in the present case was, whether the fried and parched gram will fall within entry 6-A of the Second Schedule to the Tamil Nadu General Sales Tax Act, 1959. The entry itself uses the expression 'pulses, that is to say, gram or gulab gram, etc.'. It does not say whether parched or fried or not. Consequently the Tribunal had to consider what exactly the change that is brought about on a gram being parched or fried. The Tribunal referred to the meaning given for the word 'parch' in the Chamber's 20th Century Dictionary as 'to make hot and dry, to roast slightly'. If that is the correct meaning of the word 'parch', certainly by being parched, gram did not undergo such a change as to make it commercially a different commodity. If so, entry 6-A was rightly held applicable and consequently, the order of the Tribunal does not call for interference. The tax revision case is therefore dismissed." *

2. It has also been brought to our notice that the same view was taken by a learned single Judge of this Court in S. K. Nataraja Mudaliar and Co. v. State of Tamil Nadu reported in 1982 (51) STC 55. Padmanabhan, J., after referring to the scope of sections 14 and 15 of the Central Sales Tax Act, 1956, and the effect of the same in appreciating entry 6-A of the Second Schedule to the Act, has held as follows :

"The point in controversy between the assessee and the department is whether fried gram comes within the meaning of pulses or grams in item (vi-a) of section 14 of the Central Act and item 6-A of the Second Schedule to the State Act. If fried or parched grams fall within item (vi-a) of section 14 of the Central Act and item 6-A of the Second Schedule to the State Act, then they will stand excluded from entry 80(a) of the First Schedule to the State Act. Further, in respect of the said gram the State Government will be entitled to levy sales tax only at 4 per cent. On the other hand, if the fried grams or pulses do not fall under item (vi-a) of section 14 of the Central Act and item 6-A of the Second Schedule to the State Act, the State Government will be entitled to levy sales tax 4.7 per cent as has been done.

I therefore hold that pulses and grams included in item (vi-a) of section 14 of the Central Act and item 6-A of the Second Schedule to the State Act will take in pulses or grams whether parched or fried. Entry 80(a) and (b) of the First Schedule to the State Act included the items which have been declared as declared goods under item (vi-a) of section 14 of the Central Act and item 6-A of the Second Schedule to the State Act which the State Government ha