( 1. ) THIS order shall also dispose of Misc. Petition No. 1695 of 1982. These petitions under Article 226 of the Constitution involve the construction of entry No. 1 (i) in Part V of Schedule II to the M. P. General Sales Tax Act, 1958. The petitioners contend that puffed rice and beaten rice, which are also known as murmura, lal and poha, are taxable under the aforesaid entry at the rate of 3 per cent and not under the residuary entry in Part VI at the rate of 10 per cent as contended by the department.

( 2. ) THE period involved in both the petitions is from 1st November, 1978, to 21st October, 1979. In Misc. Petition No. 259 of 1983, the Assistant Commissioner of Sales Tax, Durg, by order dated 30th November, 1982, assessed the petitioner on sales of murmura and poha at the rate of 10 per cent. He also assessed sales of paddy husk called konda at the rate of 4 per cent. In the other petition (Misc. Petition No. 1695 of 1982), the Additional Sales Tax Officer, Durg, by order dated 21st June, 1982, assessed sales tax on murmura, lal and poha at the rate of 10 per cent. Some other persons in this context wrote to the Commissioner of Sales Tax, Indore, requesting that sale