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2017 (12) TMI 1286 - HC - VAT and Sales TaxExemption from tax - De-Oiled Rice Bran under Entry 3 of the First Schedule - case of Revenue is that De-Oiled Rice Bran is very much covered under Entry-34 of Part-A of the Second Schedule and hence, it is taxable @ 4% - whether Rice Bran and De-Oiled Rice Bran are one and the same or different products? - Held that: - A conjoint reading of Entry-3 of the First Schedule and Entry-34 of the Second Schedule makes it clear that Rice Bran is excluded from the list of exempted goods and has been included in the list of goods taxable - Rice Bran and De-Oiled Rice Bran are one and same product - Calcutta High Court in Sethia Oils Limited vs. Assistant Commissioner, Commercial Taxes, Postabazar Charge, [2003 (8) TMI 494 - CALCUTTA HIGH COURT] has even held that since there is no change in the composition of Rice Bran and De-Oiled Rice Bran, both the products are same and that De-Oiled Rice Bran is Rice Bran and nothing else. Revision dismissed with cost.
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