https://www.taxtmi.com/caselaws?id=106211 Paddy husk and rice husk are distinct commodities for trade tax purposes, because taxing entries must be construed strictly and ambiguous fiscal language is resolved in favour of the assessee. The notification structure showed separate treatment of rice husk and the later express inclusion of paddy husk, with no clarificatory amendment treating the terms as synonymous. The distinction between paddy and rice was also recognised, including the effect of dehusking on the identity of the goods. On that basis, paddy husk could not be taxed before its specific inclusion in the notification dated 6 June 1996. en-us Tue, 02 Dec 2008 00:00:00 +0530 Fri, 04 Apr 2014 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106211 Paddy husk and rice husk are distinct commodities for trade tax purposes, because taxing entries must be construed strictly and ambiguous fiscal language is resolved in favour of the assessee. The notification structure showed separate treatment of rice husk and the later express inclusion of paddy husk, with no clarificatory amendment treating the terms as synonymous. The distinction between paddy and rice was also recognised, including the effect of dehusking on the identity of the goods. On that basis, paddy husk could not be taxed before its specific inclusion in the notification dated 6 June 1996. Case-Laws VAT and Sales Tax Tue, 02 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106211