Husk exemption for soyabean was upheld because the notification focused on husk, not the crop's schedule classification.

Husk, rather than the underlying crop entry, was the relevant article for exemption under the notification covering husk of grains, cereals, pulses and rice. The inclusion of soyabean in the Schedule as an oil-seed did not determine the tax position of soyabean husk, because the Schedule contained no specific entry for husk and any such husk could only fall within a residuary category. On the stated findings that soyabeans were pulses, the husk of soyabeans was treated as husk of pulses within the exemption and was not taxable.

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Issues: Whether the husk of soyabean was exempt from tax under the notification exempting husk of all grains, cereals, pulses and rice, notwithstanding that soyabean was listed in the Schedule to the Act as an oil-seed.

Analysis: The relevant enquiry was the identity of the article exempted by the notification, namely husk. The fact that soyabean itself was included in the Schedule as an oil-seed did not control the tax treatment of its husk, because the Schedule contained no specific entry for husk and the husk could, at best, fall under a residuary entry. The Board of Revenue had found that soyabeans were pulses, and the husk of soyabeans was therefore the husk of pulses within the scope of the exemption notification.

Conclusion: The husk of soyabean was covered by the exemption notification and was not liable to tax.

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