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2008 (8) TMI 830 - HC - VAT and Sales TaxWhether rice husk and paddy husk are different commodities? - Whether, on the facts and in the circumstances of the case, the Trade Tax Tribunal was legally justified to hold paddy husk as an unclassified item despite it has made taxable under Government notification issued in this behalf? Held that:- The turnover of rice husk and paddy husk as determined by the first appellate authority was justified and the Tribunal was not justified in treating the entire purchase as of rice husk and granting the exemption on the total purchase of ₹ 69,50,000. The dealer is liable to pay purchase tax on the turnover of rice husk amounting to ₹ 29,50,000 as was held by the first appellate authority. No illegality in the order of the Tribunal holding that no tax is payable under section 3F of the Act. The revision succeeds and is allowed in part and it is held that the Tribunal was not justified to knock of the tax on the purchase of rice husk amounting to ₹ 29,50,000. The rest of the order of the Tribunal calls for no interference. The revision succeeds and is allowed in part.
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