TMI Blog2017 (12) TMI 1286X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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. - Revision Petition No. 9, 10, 11, 12, 13 of 2016 - - - Dated:- 19-12-2017 - CJ Mr. Ajit Singh And Manojit Bhuyan, JJ. For the Petitioner : Ms.ML Gope and Ms. N Hawelia, learned counsel For the Respondents : Mr.D Saikia, learned Senior Add ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 2003 provides that sale of goods listed in the First Schedule shall be exempted from tax subject to conditions and exceptions, if any, set out therein. Entry-3 in the list of exempted goods of the First Schedule reads as under:- FIRST SCHEDULE List of exempted goods [ See Section 9 ] Serial No. Description of goods Conditions and Exceptions 3. Aquatic feed, poultry feed and cattle feed including grass, hay and straw, husk and bran of cereals and pulses, supplements, concentrates and additives of such feed and de-oiled cakes, but excluding-(i) other oil cakes and (ii) rice bran 4. And ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ta High Court in Sethia Oils Limited vs. Assistant Commissioner, Commercial Taxes, Postabazar Charge, [2004] 137 STC 41 (Cal). The 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. After perusing the decisions, we also find ourselves in complete agreement with the conclusion of both Karnataka and Calcutta High Courts that Rice Bran and De-Oiled Rice Bran are one and same product. 6. The learned counsel for the petitioner has relied upon a Division Bench decision dated 6.10.2010 of the Karnataka High Court rendered in S.T.A. No.702/2010, M/s Raichur Solvents Ltd. Vs. The Commissioner o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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