Grains, definition of 'grain', 'foodgrain' in notifications issued under U.P. Sales Tax Act, 1948 is wider the definition of 'food grain' in s. 14, CST 1956 and includes malted barley. Further, said notifications not being exception notifications but charging provisions, onus shall be an Revenue to prove that malted barley did not fall within 'foodgrain' of 'cereals', U.P. Sales Tax Act, 1948, ss. 3A(2A) and 3D, Central Sales Tax Act, 1956, s. 14; Commissioner, Trade Tax Act, U.P. v. National Cereal Product, (2005) 3 SCC 366.
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