SANTOSH MAIZE THROUGH ITS MANAGER vs THE STATE OF TAMIL NADU REPRESENTED BY THE SPECIAL COMMISSIONER AND COMMISSIONER OF COMMERCIAL TAXES

The Supreme Court examined whether maize starch, classified under the Tamil Nadu General Sales Tax Act, was exempt from tax due to a notification exempting millets and their products. The Court analyzed the scope of the exemption notification and the subsequent legislative amendments to determine if maize starch fell within the exempted category. The Court held that maize starch, being a derivative of maize, was covered under the exemption for products of millets, and thus, not liable to tax. The appeal was allowed, affirming the exemption's applicability to maize starch.