TMI Blog2014 (4) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... ifferent meanings should be assigned thereto - If by reason of a notification taxes are sought to be imposed upon a new commodity applying Haydon's Rules it must be held that the mischief was sought to be remedied thereby - It is, thus, difficult to agree that rice husk and paddy husk denote the same commodity - If, according to the Government of UP, rice husk is this cover which further requires husking, no exception thereto can be taken - When a paddy is dehusked, it becomes paddy husk and when the rice is dehusked, it becomes rice husk - 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 com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sk and rice husk have been treated as to different commodities shows that rice husk having contents of oil element, is only included in the Notification No. 5787 dated 8th September, 1981 and Notification No. 3217, dated 15th June, 1985 appears to be logical. It appears that paddy husk is the outer covering of paddy and on its removal, rice is obtained in the process of polishing of rice which contains oil element. In any view of the matter, subsequent Notification is clearly used the word rice husk and paddy husk as two separate items, this shows that both the and have been treated as two different commodities and paddy husk which is outer covering of paddy, cannot be considered as rice husk. 3. It is said that the aforesaid decision o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same commodity. 12. ......It is, therefore, evident that rice husk is still considered by the Government of Uttar Pradesh to be a different commodity..... 13. If, according to the Government of Uttar Pradesh, rice husk is this cover which further requires husking, no exception thereto can be taken. When a paddy is dehusked, it becomes paddy husk and when the rice is dehusked, it becomes rice husk. 14. There are two other aspects of the matter which cannot be lost sight of. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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