Commodity classification principle bars separate assessment of rice bran and de-oiled rice bran, leading to remand for fresh assessment.

Rice bran and de-oiled rice bran were held not to be distinct products for assessment purposes, so they could not be treated as separate commodities in the impugned assessment. Applying the Court's earlier view on classification, the assessment orders were found unsustainable because they proceeded on separate treatment of items that were not legally different. The assessment was quashed, and the matter was remanded to the assessing authority for fresh assessment in accordance with that principle.

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Issues: Whether rice bran and rice bran oil could be assessed as separate items for the assessment year in question.

Analysis: The assessment orders treated rice bran and rice bran oil as distinct commodities. The reasoning adopted the earlier view of the Court that rice bran and de-oiled rice bran are not different products and that they cannot be assessed as two separate items. On that basis, the impugned assessment was found unsustainable.

Conclusion: The issue was decided in favour of the assessee. The impugned orders were quashed and the matter was remanded to the assessing authority for fresh assessment in accordance with the Court's earlier decision.

Final Conclusion: The writ petition succeeded, and the assessment was set aside with a direction for reconsideration by the assessing authority.

Ratio Decidendi: Rice bran and de-oiled rice bran are not distinct products for assessment purposes and cannot be subjected to separate treatment as different items.

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