Rice is a staple food in many parts of India, including the state of Orissa where it is primarily grown for sustenance. However, there are certain states where rice is grown as a commercial crop, meaning it is produced for sale and profit. One such state is Punjab and Haryana.

Punjab and Haryana:
- Rice is a major commercial crop in Punjab and Haryana due to favorable climatic conditions and abundant availability of water.
- These states have a well-developed irrigation system that supports the cultivation of rice on a large scale.
- The fertile soil in this region is also suitable for rice cultivation, resulting in high yields.
- The Green Revolution in the 1960s further boosted rice production in Punjab and Haryana, making them the leading states in terms of rice production in India.
- Farmers in these states have adopted modern farming techniques and use high-yielding varieties of rice to increase productivity.
- Additionally, the government provides various incentives and support to promote rice cultivation in these states, including subsidies on seeds, fertilizers, and machinery.

Other states:
- West Bengal and Bihar, mentioned in option A, are known for rice cultivation, but it is primarily for subsistence rather than commercial purposes.
- Jammu and Kashmir, mentioned in option B, is not known for rice cultivation due to its cold climate and hilly terrain.
- Tamil Nadu and Kerala, mentioned in option D, do cultivate rice, but it is predominantly for subsistence rather than commercial purposes.

Conclusion:
In conclusion, rice is grown as a commercial crop in Punjab and Haryana due to favorable conditions, high yields, and government support. While rice is also cultivated in other states, it is primarily for subsistence rather than commercial purposes.