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2019 (12) TMI 388 - HC - VAT and Sales TaxClassification of goods - Parachute Oil - Medikar - Revived Instant Starch - Entry 43 of Schedule II Part A of the U.P. VAT Act, 2008 - HELD THAT:- The issue decided in the case of MAURI YEAST INDIA PVT. LTD. VERSUS STATE OF UP. [2008 (4) TMI 101 - SUPREME COURT], where it was held that The word Starch as used in Entry 118 of Schedule II Part A of the U.P. VAT Act, 2008 has neither been referred to as edible or inedible and therefore Revive Starch must be held to be falling within the meaning of word Starch as used in Entry 118. If it had been the intention of the Legislature to distinguish between edible and inedible Starch, the Entry 118 itself would have explicitly said so and therefore when the Legislature itself is silent a meaning or interpretation to a word used in the statute must not be given which the Legislature itself did not intend and did not say in so many words. Further, the counsel for the revisionist has also fairly submitted that questions of law framed in the present revision have already been answered in the judgment dated 12.09.2014 [2015 (3) TMI 431 - ALLAHABAD HIGH COURT] and therefore the questions framed in the instant revision would be squarely covered by the said judgment. Revision dismissed.
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