Paddy husk exemption under VAT schedule stands; revision fails where Supreme Court precedent already settles the legal issue.

Paddy husk was treated as covered by Entry 4 of Schedule I to the Uttar Pradesh Value Added Tax Act, 2008, which lists exempted goods including de-oiled rice husk, de-oiled paddy husk and related feed items. Because the substantial question of law had already been answered by the Supreme Court against the Revenue, there was no surviving legal basis to interfere with the Tribunal's deletion of the tax demand. The revision therefore failed at the admission stage, and the assessee's exemptive treatment remained undisturbed.

---

---

Issues: Whether paddy husk fell within Entry 4 of Schedule I to the Uttar Pradesh Value Added Tax Act, 2008 so as to be treated as exempted goods, and whether the revision could succeed on the proposed question of law.

Analysis: Entry 4 of Schedule I enumerates exempted goods including cattle feed, poultry feed, aquatic feed, de-oiled rice bran, de-oiled rice husk, de-oiled paddy husk and related items. The substantial question raised by the revisionist was already answered by the Supreme Court against the department, leaving no surviving legal basis to hold that the Tribunal had erred in deleting the tax demand. In that situation, no merit remained in the revision.

Conclusion: The issue was decided against the Revenue and in favour of the assessee, as paddy husk-related exemption stood covered by the binding Supreme Court decision relied upon by the Court.

Final Conclusion: The revision was rejected at the admission stage because the legal controversy had already been concluded adversely to the department.

Ratio Decidendi: Where the substantial question of law raised in a tax revision has already been conclusively answered by the Supreme Court against the Revenue, the revision fails and the exemptive treatment accepted by the Tribunal is not open to interference.

---