1973 (3) TMI 133 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad ruled that rice bran is not exempt from tax under a specific notification as it is not considered as "bhusi of rice." The court disagreed with the revising authority's interpretation and sided with the department, denying the exemption claim. The reference was answered in the negative. (Case Citation: 1973 (3) TMI 133 - Allahabad High Court)