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2008 (12) TMI 394 - SC - VAT and Sales TaxWhether paddy husk and rice husk connote the same commodity or not? Held that:- If something is included in the Schedule which is non-existent, no tax can be levied thereupon. Furthermore, if there is a doubt or dispute as to whether paddy husk or the rice husk denotes the same commodity or not, the benefit thereof shall be given to the assessee. Furthermore, it is not the case of the appellant that the respondent extracts any oil out of "paddy husk". Therefore, evident that rice husk is still considered by the Government of Uttar Pradesh to be a different commodity. Thus if, according to the Government of Uttar Pradesh, rice husk is this cover which further requires husking, no exception thereto can be taken. When paddy is dehusked, it becomes paddy husk and when the rice is dehusked, it becomes rice husk.
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