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of <h1>High Court rules husk value not taxable, overturns Rs. 14,258 assessment, awards costs to petitioners</h1> <h3>MAMV Ramasami Nadar & Sons Versus State of Tamil Nadu</h3> MAMV Ramasami Nadar & Sons Versus State of Tamil Nadu - [1975] 36 STC 373 (Mad) The High Court of Madras ruled in favor of the petitioners in a tax case regarding the liability to pay tax on the value of husk left with millers. The court found that the husk was given as charges for decortication, not sold, and therefore, the value of the husk is not liable to be taxed. The turnover of Rs. 14,258 was deleted from the assessment, and the petitioners were awarded costs. The petition was allowed.
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