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Commissioner of Sales Tax Vs. Dhannamal Ram Gopal - Court Judgment

LegalCrystal Citation
SubjectSales Tax
CourtAllahabad High Court
Decided On
Case Number Sales Tax Reference No. 461 of 1972
Judge
Reported in[1975]36STC445(All)
AppellantCommissioner of Sales Tax
RespondentDhannamal Ram Gopal
Advocates: Standing Counsel
Excerpt:
- satish chandra, j.1. the question of law that requires our consideration in this reference is whether rice bran can be taxed as bhusi. in commissioner of sales tax v. jamuna prasad gur prasad 1974 u.p.t.c. 63, a bench held that rice bran is powdered rice. bhusa and bhusi as understood in common parlance are commodities obtained from stalk, leaves and husk of rice. rice bran cannot be treated as bhusi of rice. in this view, we answer the question referred to us by saying that rice bran cannot be placed in the category of bhusi. the question whether it will fall in any of the other categories mentioned in the notification may now be decided by the judge (revisions). the commissioner will be entitled to costs, which are assessed at rs. 100.
Judgment:

Satish Chandra, J.

1. The question of law that requires our consideration in this reference is whether rice bran can be taxed as bhusi. In Commissioner of Sales Tax v. Jamuna Prasad Gur Prasad 1974 U.P.T.C. 63, a Bench held that rice bran is powdered rice. Bhusa and bhusi as understood in common parlance are commodities obtained from stalk, leaves and husk of rice. Rice bran cannot be treated as bhusi of rice. In this view, we answer the question referred to us by saying that rice bran cannot be placed in the category of bhusi. The question whether it will fall in any of the other categories mentioned in the notification may now be decided by the Judge (Revisions). The Commissioner will be entitled to costs, which are assessed at Rs. 100.


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