https://www.taxtmi.com/caselaws?id=150780 Rice bran did not fall within the ordinary meaning of "bhusi" in the sales tax exemption notification, because bhusa and bhusi refer to commodities derived from the stalk, leaves or husk of grains and rice bran was not such a commodity; it was therefore not exempt on that basis. The broader argument that rice bran was cattle fodder was outside the question referred and could not expand the reference. The earlier 1948 exemption notification was also held to have been superseded by the later notification of 31 March 1956, which confined exemption to the goods expressly listed. The reference was answered against the assessee. en-us Wed, 12 Dec 1973 00:00:00 +0530 Wed, 22 May 2013 16:26:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150780 Rice bran did not fall within the ordinary meaning of "bhusi" in the sales tax exemption notification, because bhusa and bhusi refer to commodities derived from the stalk, leaves or husk of grains and rice bran was not such a commodity; it was therefore not exempt on that basis. The broader argument that rice bran was cattle fodder was outside the question referred and could not expand the reference. The earlier 1948 exemption notification was also held to have been superseded by the later notification of 31 March 1956, which confined exemption to the goods expressly listed. The reference was answered against the assessee. Case-Laws VAT and Sales Tax Wed, 12 Dec 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150780