https://www.taxtmi.com/caselaws?id=104616 Husk, rather than the underlying crop entry, was the relevant article for exemption under the notification covering husk of grains, cereals, pulses and rice. The inclusion of soyabean in the Schedule as an oil-seed did not determine the tax position of soyabean husk, because the Schedule contained no specific entry for husk and any such husk could only fall within a residuary category. On the stated findings that soyabeans were pulses, the husk of soyabeans was treated as husk of pulses within the exemption and was not taxable. en-us Tue, 01 Sep 1998 00:00:00 +0530 Mon, 02 Sep 2013 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104616 Husk, rather than the underlying crop entry, was the relevant article for exemption under the notification covering husk of grains, cereals, pulses and rice. The inclusion of soyabean in the Schedule as an oil-seed did not determine the tax position of soyabean husk, because the Schedule contained no specific entry for husk and any such husk could only fall within a residuary category. On the stated findings that soyabeans were pulses, the husk of soyabeans was treated as husk of pulses within the exemption and was not taxable. Case-Laws VAT and Sales Tax Tue, 01 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104616