https://www.taxtmi.com/caselaws?id=154828 Husk of soyabean was treated as covered by the exemption notification issued under the Madhya Pradesh General Sales Tax Act, 1958, which exempted husk of all grains, cereals, pulses and rice. The court read "cereal" in its ordinary sense as a grain used for food, and held that soyabean's use as food brought it within that description despite its character as an oil-seed. It also held that reference to section 14 of the Central Sales Tax Act was not justified for construing the State exemption notification. The husk was therefore exempt from turnover tax, and the issue was answered in favour of the assessee. en-us Thu, 22 Jan 1987 00:00:00 +0530 Tue, 27 Aug 2013 16:13:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154828 Husk of soyabean was treated as covered by the exemption notification issued under the Madhya Pradesh General Sales Tax Act, 1958, which exempted husk of all grains, cereals, pulses and rice. The court read "cereal" in its ordinary sense as a grain used for food, and held that soyabean's use as food brought it within that description despite its character as an oil-seed. It also held that reference to section 14 of the Central Sales Tax Act was not justified for construing the State exemption notification. The husk was therefore exempt from turnover tax, and the issue was answered in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 22 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154828