Robinson and purity Barley taxable under residual entry at 12%

Reckitt Benckiser (India) Ltd. Vs State of Odisha (Orissa High Court) Held that distinct commercial product Robinson Barley and Purity Barley cannot be classified as cereal. Hence taxable under residual entry @12% under Orissa Sales Tax Act, 1947. Facts- The main issue involved in the matter is that Robinson Barley and Purity Barley manufactured by the petitioner should be subjected to sales tax under Orissa Sales Tax Act, 1947 under entry meant for cereals covered under Entry 16 List C @4% or under the residual entry at 12%. Conclusion- In the present case, there can be no doubt that in trade...