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

Deputy Commissioner Of Income-Tax vs U.P. Straw & Agro Products Ltd. on 25 August, 2000

In Commissioner of Trade Tax v. U.P. Straw and Agro Product Ltd. [2004] UPTC 1125, it has been held that rice husk and paddy husk are two different commodities. Under the aforesaid notifications, what is taxable is purchase of rice husk and not paddy husk. Explaining the above expression, the Allahabad High Court in the said case has held that when the outer covering of rice is removed, the brownish rice is produced. The rice with its outer husk is known as paddy. The outer dry covering which is obtained while paddy is de-hulled, is known as paddy husk. Paddy husk is dry and does not have the contents of oil. On the other hand, rice husk having contents of the oil element is, in fact, included under the aforesaid notification on the first purchase of which the tax could have been imposed. It is only after the paddy husk is removed from rice, can the rice husk be obtained in the process of polishing of rice, which contains oil element.
Income Tax Appellate Tribunal - Delhi Cites 19 - Cited by 52 - Full Document
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