JUDGMENT : ( 1. ) THE petitioner is a partnership firm carrying on the business of grains, oil-seeds and manufacture and sale of pulses at Gadar-wara. By order dated 12th March 1979 passed by the Additional Assistant commissioner of Sales Tax, the petitioner was assessed to tax under the Madhya pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (hereinafter referred to as the Entry Tax Act) for the period from 23rd October 1976 to 10th November 1977. The total purchases were determined at rs. 49,99,092 and the taxable purchases were assessed at Rs. 1,56,500. On this finding the entry tax liability of the petitioner was assessed at Rs. 1,944. The Additional Assistant Commissioner of Sales Tax issued a notice dated 10th October 1979 for reopening the assessment. This notice appears to proceed on the reasoning that pulses whole and pulses separated constitute different goods and that if whole pulses are brought within a local area for being separated and are thereafter sold outside the State or in the course of inter-state trade or commerce, entry tax is leviable on the pulses brought within the local area. This view was expressed by the Commissioner of sales Tax, Bhopal, in a circular on a query made by the Additional Commissioner of Sales Tax, Bhopal. The petitioner raised objections before the additional Assistant Commissioner of Sales Tax that the notice was invalid and that whole and separated pulses do not constitute different goods for purposes of imposition of entry tax. The petitioner also requested that the objections so raised be decided as a preliminary issue before taking further steps in the re-assessment proceedings. The Additional Assistant Commissioner did not accept this request of the petitioner. The petitioner then filed this petition under Article 226 of the Constitution for quashing the notice issued for reopening the assessment and the circular issued by the commissioner. ( 2. ) THE Entry Tax Act as disclosed by its long title is an Act to levy a tax on entry of goods into a local area in Madhya Pradesh for consumption, use or sale therein. The Act came into force on 1st September 1976. ( 2. ) THE Entry Tax Act as disclosed by its long title is an Act to levy a tax on entry of goods into a local area in Madhya Pradesh for consumption, use or sale therein. The Act came into force on 1st September 1976. The expression "entry tax" is defined by section 2 (b) to mean "a tax on entry of goods into a local area for consumption, use or sale therein levied and payable in accordance with the provisions of this Act and includes composition money payable under section 7-A". "local area" is defined by section 2 (d) to mean "the area comprised within the limits of a local authority. " section 3 is the charging section. The section in so far as relevant and as operative from 1st September 1976 to 31st December 1976 reads as under; "3. Incidence of taxation.- (1) There shall be levied an entry tax:- (a) on the entry in the course of business of a dealer of goods specified in Schedule II, into each local area for consumption, use or sale therein; and (b) on the entry in the course of business of a dealer of foods specified in Schedule III into each local area for consumption or use of such goods as raw material and not for sale therein, and such tax shall be paid by every dealer liable to tax under the Sales tax Act who has effected entry of such goods. " Sub-section (b) of sections was slightly amended with effect from 31st december 1976 to read as follows:- " (b) on the entry in the course of business of a dealer of goods specified in Schedule III, into each local area for consumption or use of such goods as raw material or as packing material or in the execution of works contracts but not for sale therein. " ( 3. ) A perusal of section 3 will go to show that tax is payable by every dealer liable to pay tax under the Madhya Pradesh General Sales Tax Act, 1958 who effects entry of goods specified in Schedules II and III in the circumstances mentioned in clauses (a) and (b ). Schedule I contains a list of goods which are exempted from entry tax. We are concerned in this case with Entry 14 in Schedule II which is as follows: "14. Schedule I contains a list of goods which are exempted from entry tax. We are concerned in this case with Entry 14 in Schedule II which is as follows: "14. Pulses, whether whole or separated and whether with or without husk that is to say- (i) gram or gulabi gram (Ciceraitinum L.) (ii) Tur or Arhar (Cajanus cajan ). (iii) Moong or green gram (Phaseolus aureus ). (iv) Masur or lentil (Lens esculenta Moench, lens culinaris Medic ). (v) Urad or black gram (Phaseolus aureus), (vi) Moth (Phaseolus aconitifiolies jacq), (vii) Lakh or Khesari (Lathyrus sativus L.), (viii) Pulses other than those mentioned in serial numbers (i) to (vii) of this entry. " ( 4. ) SECTION 6 of the Act provides for principles governing levy of entry tax. Clause (d) of section 6 which was in force during the period from 1st September 1976 to 30th April 1977 is as under : " (d) No entry tax shall be payable on goods sold outside the State within the meaning of clause (i) of sub-section (1) of section 50 of the sales Tax Act. " With effect from 1st May 1977 clause (d) was deleted from section 6 but a similar provision was added in proviso (v) to section 3 which reads as follows: "provided that no tax under this sub-section shall be levied-* * * * (v) in respect of goods specified in Schedule II which after entry into a local area are sold outside the State or in the course of inter-state for being crushed in the appellants factory before it was exported was brought for consumption or use within the municipal limits and octroi tax was payable on it. Although in this case it was observed that crushed salt was a new product, it does not appear that for "consumption" or at any rate for "use" it is necessary that a new product should emerge from the commodity entering the local area before it could be said to have been consumed or used within the local area. These cases in our opinion show that "consumption" is a word of wide import and the word "use" is wider than consumption and that any kind of utilisation which is ordinarily understood as consumption or use of a commodity entering a local area will make the commodity liable to tax under the Entry Tax Act. ( 5. These cases in our opinion show that "consumption" is a word of wide import and the word "use" is wider than consumption and that any kind of utilisation which is ordinarily understood as consumption or use of a commodity entering a local area will make the commodity liable to tax under the Entry Tax Act. ( 5. ) IT is in the light of the above principles that it has to be seen whether the pulses brought in by the petitioner within the municipal area were brought in for consumption or use therein. The petitioner has a Dal mill within the municipal area. The petitioner in the course of his business brought in whole pulses for being crushed in and separated in the Dal mill. The utilisation of whole pulses in the Dal mill in being crushed and separated will ordinarily be understood as consumption or use of whole pulses in the same manner as raw cotton is consumed in ginning and uncrushed salt is consumed in crushing it in a factory. We are, therefore, of opinion that entry of whole pulses attracted the tax liability under section 3 of the Entry tax Act. ( 6. ) THE next question is whether the petitioner is entitled to the exemption contained in section 6 (d) or proviso (v) to section 3 of the Entry tax Act to the extent the crushed or separated pulses were sold outside the state or sold in the course of inter-state trade or commerce. The exemption under these provisions applies when the goods after entry into a local area are sold outside the State or in the course of inter-state trade or commerce or in the course of export out of the territory of India within the meaning of section 50 of the Madhya Pradesh General Sales Tax Act, 1958 which reads as follows: "50. Sales not liable to tax.- (1) Notwithstanding anything contained in this Act, a tax on the sale or purchase of goods shall not be imposed under this Act; (1) Whether such sale or purchase takes place outside the State of madhya Pradesh ; or (ii) Where such sale or purchase takes place in the course of interstate trade or commerce ; or (iii) where such sale or purchase takes place in the course of import of the goods into, or export of the goods out of the territories of India. (2) For the purpose of this section, whether a sale or purchase takes place- (i) outside the State of Madhya Pradesh; or (ii) in the course of inter-State trade or commerce; or (iii) in the course of the import of goods into the territory of India or the export of goods out of such territory; shall be determined in accordance with the principles specified in sections 3, 4 and 5 of the Central Sales Tax Act, 1956 (74 of 1956 ). " ( 7. ) IT is clear from the relevant provisions of the Entry Tax Act i,e. Section 6 (d) and proviso (v) to section 3 read with section 50 of the Sales Tax act that the goods which are sold outside the State or in the course of interstate trade or commerce or in the course of export must be the same goods which enter the local area. In other words, if the goods entering the local area are converted into other goods within the local area, the sale of those other goods outside the State or in the course of inter-state trade or commerce or in the course of export will not enable the goods entering the local area to qualify for exemption. The learned counsel for the petitioner therefore argued that whole pulses do not become different goods after they are crushed and separated and that whole pulses and separated pulses are same goods. The learned counsel relied upon Tilokchand Prasan Kumar v. Sales Tax Officer, 25 S TC118 and Ram Chandra v. State of Orissa, 33 S T C 83. in support of his argument. In the former case the Allahabad High Court held that breaking of Dal into different sizes after it was cleaned and dehusked in a Dal Mill did not convert the dal into a different commodity. The same view was taken by the Orissa high Court in the latter case. This view has, however, not been accepted by our High Court in Laxmichand Badri Narain v. Commissioner of Sales Tax, 1971 MPLJ 21 =27 STC 211. where it was held that when whole grams are ground into Dal, they lose their original identity and become different article in commerce. The question when an article after undergoing processing becomes a new article cannot be determined by applying any rigid test or formula. where it was held that when whole grams are ground into Dal, they lose their original identity and become different article in commerce. The question when an article after undergoing processing becomes a new article cannot be determined by applying any rigid test or formula. If the original article undergoes such a transformation that commercially it cannot be regarded as the original article it would be said that it has become a new and different article as a result of processes which have reached the stage of manufacture. Various cases of the Supreme Court dealing with different articles are only illustrative of this principle. We have already noticed the decisions where ginned cotton and crushed salt have been held to be commercially different articles from raw cotton and uncrushed salt. In the same category falls the case of Ganesh Trading Co. Karnal v. State of Earyana, AIR 1974 SC 1362 . where rice has been held to be a different commodity from paddy. On the other hand in Dy. Commissioner Sales Tax, Ernakulum v. Pio Food Packers, AIR 1980 S C 1227. it was held that canned pineapple slices are not new articles different from pineapple fruits. This case also notices other cases of both categories. In the present state of authorities and in the light of the principle stated above, we are not prepared to depart from the view taken by this Court in Laxmichand Badri Narains case (supra) that Dal or broken pulses constitute different commercial commodity from whole pulses. ( 8. ) THE learned counsel for the petitioner then argued that even if crushed or separated pulses and whole pulses constitute different goods they must be taken to be same goods in view of section 15 (d) of the Central Sales tax Act, 1956. It is this argument which we now proceed to examine. Pulses enumerated in item 14 of Schedule II to the Entry Tax Act are goods declared to be of special importance in inter-state trade or commerce by section 14 (via) of the Central Sales Tax Act. Further, section 15 (d) of this Act provides that each of the pulses referred to in section 14 (vi-a)whether whole or separated, and whether with or without husk, shall be treated as a single commodity for the purposes of levy of tax under every sales tax of a State. Further, section 15 (d) of this Act provides that each of the pulses referred to in section 14 (vi-a)whether whole or separated, and whether with or without husk, shall be treated as a single commodity for the purposes of levy of tax under every sales tax of a State. There can, therefore, be no doubt that whole and separated pulses constitute same goods for levy of tax under the State Sales tax Act. The words "for the purpose of levy of tax" in our opinion as used in section 15 (d) of the Central Sales Tax Act are wide enough to cover the purpose of non-levy of tax or the claim of exemption from tax because the purpose of levy of tax and the purpose of non-levy of tax are in fact two sides of the same purpose and they cannot be dissociated or treated differently in relation to categorization of goods. Whole pulses and separated pulses have thus to be treated as same goods for purposes of section 50 of the State sales Tax Act which provides for exemption from tax when the sales take place outside the State or in the course of inter-state trade or commerce or in the course of export. Now for deciding whether the exemption under section 6 (d) or proviso (v) to section 3 of the Entry Tax Act can be allowed to the petitioner, we have to decide whether the pulses brought within the local area were sold outside the State or in the course of inter-state trade or commerce within the meaning of section 50 of the State Sales Tax Act and if for this section we have to treat whole pulses and separated pulses as one commodity because of section 15 (d) of the Central Sales Tax Act, it necessarily follows that if whole pulses after being crushed or separated by the petitioner were sold outside tthe State or sold in the course of inter-State trade or commerce, the petitioner was entitled to the benefit of the exemption. It is true that there is no specific provision in the Entry Tax Act that whole pulses and separated pulses will be treated as one commodity but the words "within the meaning of section 50 of the Sales Tax Act" as they occur in section 6 (d) and proviso (v) to section 3 of the Entry Tax Act bring in that principle for deciding whether pulses brought into a local area have been sold outside the State or in the course of inter-state trade or commerce. ( 9. ) THE above discussion leads to the result that pulses brought in by the petitioner for being crushed entered the local area for consumption and use therein and were liable to entry tax but exemption will have to be allowed in so far the pulses after being crushed were sold outside the State or in the course of inter-state trade and commerce. We would like to clarify that upto 30th April 1977 the exemption contained in clause (d) of section 6 covered only sales outside the State. ( 10. ) THE petition is partly allowed. The Assistant Commissioner of sales Tax is directed not to follow the circular (Annexure-D) in the reassessment proceedings and to decide the same in accordance with law in the light of the observations made above. There will be no order as to costs. The security amount be refunded to the petitioner. Petition partly allowed.