https://www.taxtmi.com/caselaws?id=150577 The term "husk" in item 15 of Schedule B to section 6 of the Punjab General Sales Tax Act, 1948 was construed in its ordinary and commercial sense. Wheat bran or chokar was treated as the inner husk of wheat, separated after grinding, and as a marketable grain covering used for animal consumption. On that basis, it was held to fall within the exempt entry, consistent with earlier Division Bench decisions treating chokar and similar grain coverings as covered by the exemption. The result was that wheat bran or chokar was recognised as exempt from sales tax under the relevant schedule entry. en-us Wed, 14 Feb 1973 00:00:00 +0530 Sat, 18 May 2013 17:35:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150577 The term "husk" in item 15 of Schedule B to section 6 of the Punjab General Sales Tax Act, 1948 was construed in its ordinary and commercial sense. Wheat bran or chokar was treated as the inner husk of wheat, separated after grinding, and as a marketable grain covering used for animal consumption. On that basis, it was held to fall within the exempt entry, consistent with earlier Division Bench decisions treating chokar and similar grain coverings as covered by the exemption. The result was that wheat bran or chokar was recognised as exempt from sales tax under the relevant schedule entry. Case-Laws VAT and Sales Tax Wed, 14 Feb 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150577