https://www.taxtmi.com/caselaws?id=150781 Words in a fiscal exemption notification must be given their ordinary and common parlance meaning. Rice bran, being the powder obtained during polishing of rice, was held not to fall within "bhusi," which ordinarily refers to husk, stalk or leaf-derived grain by-products. The exempted entry for cattle fodder and similar items could not be expanded by analogy to cover a distinct product not naturally included in that expression. On that construction, rice bran was not exempt from sales tax, and the claim for exemption failed against the assessee. en-us Tue, 27 Mar 1973 00:00:00 +0530 Wed, 22 May 2013 16:31:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150781 Words in a fiscal exemption notification must be given their ordinary and common parlance meaning. Rice bran, being the powder obtained during polishing of rice, was held not to fall within "bhusi," which ordinarily refers to husk, stalk or leaf-derived grain by-products. The exempted entry for cattle fodder and similar items could not be expanded by analogy to cover a distinct product not naturally included in that expression. On that construction, rice bran was not exempt from sales tax, and the claim for exemption failed against the assessee. Case-Laws VAT and Sales Tax Tue, 27 Mar 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150781