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The MADHYA PRADESH VAT ACT, 2002 Section 109

Title: Maize germ, maize gluten and maize oil

State: Madhya Pradesh

Year: 2002

Matched in: Title Maize germ, maize gluten and maize oil

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Punjab Vat Act, 2005 Section 218

Title: Maize starch, glucose ˜D', maize gluten, maize germ & oil

State: Punjab

Year: 2005

Matched in: Title Maize starch, glucose ˜D', maize gluten, maize germ & oil

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The Mizoram Value Added Tax Act, 2005 Part 85

Title: Maize products that is to say, - liquid glucose, dextrose, monohydrate, malto dextrine, glucose 'D', maize gluten, ,

State: Mizoram

Year: 2005

Matched in: Title Maize products that is to say, - liquid glucose, dextrose, monohydrate, malto dextrine, glucose 'D', maize gluten, ,

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Brief the judgments behind these acts

Income Tax Act, 1961 Part 3

Title: Cereal Based Product industries manufacturing or producing

State: Central

Year: 1961

(i) Maize Milling including starch and its derivatives; (ii) Bread, Biscuits, Breakfast Cereal.

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Karnataka Sales Tax Act, 1957 Schedule II

Title: Second Schedule

State: Karnataka

Year: 1957

of rice, wheat and poha, atta, maida and soji Of wheat Two percent (b) Flour and soji of maize grits and flakes of maize; bran of maize; and maize products Four percent] (iv) Chunni of pulses. 17

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Central Excise Tariff Act, 1985 Chapter 11

Title: Products of the Milling Industry; Malt; Starches; Inulin; Wheat Gluten

State: Central

Year: 1985

(5) Wheat and rye 45% 2.5% 80% - Barley 45% 3% 80% - Oats 45% 5% 80% - Maize and grain sorghum (corn) 45% 2% - 90% Rice 45% 1.6% 80% ­ Buckwheat 45% 4% 80% ­

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Central Excise Tariff (Amendment) Act, 2004 Chapter XI

Title: Products of the Milling Industry; Malt; Starches; Inulin; Wheat Gluten

State: Central

Year: 2004

(4) (5) Wheat and rye 45% 2.5% 80% Barley 45% 3% 80% - Oats 45% 5% 80% - Maize (corn) 45% 2% - 90% and grain sorghum Rice 45% 1.6% 80% _ Buckwheat 45% 4% 80% -

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Customs Tariff Act 1975 Chapter 11

Title: Products of the Milling Industry; Malt; Starches; Inulin; Wheat Gluten

State: Central

Year: 1975

(5) Wheat and rye 45% 2.5% 80% - Barley 45% 3% 80% - Oats 45% 5% 80% - Maize (corn) and grain sorghum 45% 2% - 90% Rice 45% 1.6% 80% - Buckwheat 45% 4% 80% -

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Customs Tariff (Amendment) Act, 2003 Chapter XI

Title: Products of the Milling Industry; Malt; Starches; Inulin; Wheat Gluten

State: Central

Year: 2003

(5) Wheat and rye 45% 2.5% 80% - Barley 45% 3% 80% - Oats 45% 5% 80% . Maize (corn) and grain soghum 45% 2% 90% Rice 45% 1.6% 80% - Buckwheat 45% 4% 80% - 3.

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The Tripura Value Added Tax Act, 2004 Schedule II

Title: Schedule II(b)

State: Tripura

Year: 2004

and accessories of machineries and tools used with the machineries mentioned in sub-items (i) and (iii) above. 107 Maize products that is to say " liquid glucose, dextrose, monohydrate, malto dextrine, glucose ˜D', maize gluten, maize oil,

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