2026-VIL-752-MP
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VAT High Court Cases

M.P. Commercial Tax Act, 1994 - Interpretation of Notification No. 48 dated 23.04.2002 - Classification of Soya flour - whether covered under exemption for flour of cereals and pulses - Petitioner challenged suo moto revision order raising additional demand - Deputy Commissioner reopened case under Section 28(1) and passed reassessment order treating soya flour as exempted goods with nil tax - Authority subsequently passed order under Section 62(3) imposing Central Sales Tax on soya flour at 10% and declined benefit of exemption - Whether soya flour falls within exempted category under Notification No. 48 dated 23.04.2002 - HELD – The Notification No. 48 explicitly states flour (atta) and besan of grains (cereals) and pulses i.e. the word cereals has been used for atta and pulses for besan but soya is not mentioned in said notification - Soybeans fall under oilseeds not pulses and soya flour is not grain (cereal). Treating soya flour as cereal flour not in accordance with law - On behalf of taxpayer referencing Entry 90 and 91 of Schedule 1 of MP Commercial Tax Act it was argued that soya flour included in said entry which is tax-free. However, this Schedule entry was valid only up to period ending 31.03.99 – The conditional exemption granted to cereal flour and pulse besan under Notification 48 dated 23.04.02. The Petitioner cannot avail benefit of said notification as they do not manufacture atta from cereals and besan from pulses but manufacture soya flour from soybeans which was not tax-free at material time whereas exemption notification specifically covered atta derived from cereals and besan derived from pulses - Department correctly noted that soybean legally classified as oilseed not pulse and soya flour cannot be classified as cereal - Extending exemption to soya flour deemed contrary to law – The impugned order is upheld and the writ petition is dismissed
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