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Documents citing Commissioner Of Sales Tax vs Naveen Traders on 27 March, 1973

Commissioner Of Sales Tax vs Siddarth Paper Mills Ltd. on 31 August, 2005

In Commissioner of Sales Tax, U.P. v. Naveen Traders , it has been held that rice with its outer husk is known as paddy. After the husk is removed, the product is known as rice. It is further held that the "rice bran", in fact, is powdered rice, which is obtained in the polishing process. Therefore, in the opinion of this Court, the case law does not help the revisionist.
Uttarakhand High Court Cites 3 - Cited by 0 - P C Pant - Full Document

Jaipur Oil Products Private Limited vs Commercial Taxes Officer on 10 June, 1997

In Commissioner of Sales Tax v. Naveen Traders [1975] 36 STC 440, Commissioner of Sales Tax v. Jamuna Prasad [1975] 36 STC 442, Commissioner of Sales Tax v. Dhannamal Ram Gopal [1975] 36 STC 445 the Allahabad High Court had matters before it which arose under the U.P. Sales Tax Act and more particularly under a Notification dated July 16, 1956 under which "cattle fodder including green fodder, chum, bhusi, chilka, chokar, cotton seed, gowar and oil-cake" were exempt from tax. In all the three cases the question that arose was whether rice bran was exempt under this notification being "bhusi", and it was held that rice bran was not "bhusi". These rulings are not relevant for our present purposes as the question whether rice bran was bhusi or not does not arise in the case in hand.
State Taxation Tribunal - Rajasthan Cites 11 - Cited by 1 - Full Document

Commnr. Of Trade Tax, U.P vs M/S. National Industrial Corpn. Ltd on 2 December, 2008

"4. "Husk" according to dictionary means, inter alia, "bhusi". The question as to whether rice bran could be called "bhusi" or husk, came up for consideration before a Division Bench of the Allahabad High Court in Commissioner of Sales Tax, U.P. v. Naveen Traders [1975] 36 STC 440. It was held that "bhusa" or "bhusi" as are understood in common parlance, are commodities obtained from stalk, leaves and husk of grains. Rice, with its outer husk, is known as paddy. After the husk is removed, the product is known as "rice". Rice does not have any inner husk. Rice bran is powdered rice and is obtained during the polishing process of the grain itself and is not a product obtained from stalk, leaves or the husk of paddy or rice.
Supreme Court of India Cites 11 - Cited by 0 - S B Sinha - Full Document

The Andhra Pradesh Rice Bran Solvent ... vs Union Of India (Uoi) And Ors. on 21 April, 1988

He referred to the decisions in Commr. of Sales-tax v. Naveen Traders, (1975) 36 STC 440 (All); Ganesh Trading Company v. State of Haryana, ; Chordia Kavelu Udyog v. State of M.P., (1988(69) STC 49) (Madh Pra) and Babu Ram Jagdish Kumar and Co. v. State of Punjab. . In our opinion none of these cases are of any help to us to decide the question which has been raised in this writ petition. In the cited cases, which arose under the respective Sales tax Laws, the various laws have made several distinctions between the rice bran, husk;
Andhra HC (Pre-Telangana) Cites 10 - Cited by 5 - Full Document

Chordia Kavelu Udyog vs State Of M.P. And Two Ors. on 29 October, 1987

4. "Husk" according to dictionary means, inter alia, "bhusi". The question as to whether rice bran could be called "bhusi" or husk, came up for consideration before a Division Bench of the Allahabad High Court in Commissioner of Sales Tax, U.P. v. Naveen Traders [1975] 36 STC 440. It was held that "bhusa" or "bhusi" as are understood in common parlance, are commodities obtained from stalk, leaves and husk of grains. Rice, with its outer husk, is known as paddy. After the husk is removed, the product is known as "rice". Rice does not have any inner husk. Rice bran is powdered rice and is obtained during the polishing process of the grain itself and is not a product obtained from stalk, leaves or the husk of paddy or rice.
Madhya Pradesh High Court Cites 6 - Cited by 4 - N D Ojha - Full Document
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