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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Court rules rice bran not tax-exempt as 'bhusi of rice.' Revising authority's view rejected.</h1> The High Court of Allahabad held that rice bran does not qualify for tax exemption as 'bhusi of rice.' The court rejected the revising authority's view ... - The High Court of Allahabad ruled that rice bran is not exempt from tax under a specific notification as it is not considered as 'bhusi of rice.' The court disagreed with the revising authority's interpretation and sided with the department, denying the exemption claim. The reference was answered in the negative. (Case Citation: 1973 (3) TMI 133 - Allahabad High Court)

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