The Commissioner, Trade Tax. U.P vs S/S National Cereal Product

The Supreme Court held that malted barley qualifies as a cereal for the purposes of three notifications under the U.P. Sales Tax Act, 1948, specifically referencing Section 3D and Section 3A of the Act. The Court affirmed the Sales Tax Tribunal's conclusion that 'malt' falls within the definition of 'cereal' as per the notifications, thereby reversing the High Court's earlier ruling that malted barley was not a cereal under Section 14 of the Central Sales Tax Act, 1956. The outcome favored the respondent assessee, allowing the claim for tax exemption on malted barley sales.