Maize starch is covered by taxation entry no. 61 of Part B of Schedule I

Santhosh Maize & Industries Limited Vs State of Tamil Nadu (Supreme Court of India) Supreme Court held that where a statute contains both a general provision as well as a specific provision, the latter must prevail. Accordingly, Taxation Entry No.61 is relatable to ‘starch’ of any kind whereas Exemption Entry No.8 relates to products of ‘millet’. Hence, maize starch is covered by taxation entry and not by exemption entry. Facts- The appellant, registered under the Tamil Nadu General Sales Tax Act, 1959, deals in maize starch since 1975. The classification of maize starch under the ...