Ordinary meaning rule for tax exemptions excludes rice bran from "bhusi" and denies sales tax exemption.

Words in a fiscal exemption notification must be given their ordinary and common parlance meaning. Rice bran, being the powder obtained during polishing of rice, was held not to fall within "bhusi," which ordinarily refers to husk, stalk or leaf-derived grain by-products. The exempted entry for cattle fodder and similar items could not be expanded by analogy to cover a distinct product not naturally included in that expression. On that construction, rice bran was not exempt from sales tax, and the claim for exemption failed against the assessee.

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Issues: Whether rice bran could be treated as "bhusi" within the amended exemption notification issued under section 4 of the U.P. Sales Tax Act and was therefore exempt from sales tax.

Analysis: The exemption notification, as amended, covered specified items such as cattle fodder including chuni, bhusi, chhilka, chokar, cotton seed, gowar and oil-cake. Rice bran was the powder obtained during the polishing of rice. It was not a product derived from stalk, leaves or husk in the sense in which bhusi or bhusa is ordinarily understood. In common parlance, bhusi refers to commodities obtained from stalk, leaves or husk of grains, whereas rice bran is a distinct product obtained from the grain itself during polishing. The ordinary meaning of the exempted entry could not be stretched to cover rice bran.

Conclusion: Rice bran was not exempt as bhusi under the notification and the answer was against the assessee and in favour of the department.

Final Conclusion: The reference was answered against the assessee, and the claimed exemption was denied.

Ratio Decidendi: Words in a fiscal exemption notification must be understood in their ordinary and common parlance sense, and a product not falling within that ordinary meaning cannot be brought within the exemption by analogy or expansion.

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