https://www.taxtmi.com/caselaws?id=155376 Exemption notifications are construed in their ordinary commercial and dictionary sense, and rice bran was treated as distinct from husk because it arises during polishing of the grain rather than from the husk itself. The earlier notification separately referred to bran in addition to husk, which indicated that bran was not included within the broader expression. The later withdrawal of the separate reference to bran confirmed that the exemption was not intended to extend to rice bran. On that basis, rice bran did not fall within the exempted category of husk and the assessment challenge failed. en-us Thu, 29 Oct 1987 00:00:00 +0530 Tue, 03 Sep 2013 17:59:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155376 Exemption notifications are construed in their ordinary commercial and dictionary sense, and rice bran was treated as distinct from husk because it arises during polishing of the grain rather than from the husk itself. The earlier notification separately referred to bran in addition to husk, which indicated that bran was not included within the broader expression. The later withdrawal of the separate reference to bran confirmed that the exemption was not intended to extend to rice bran. On that basis, rice bran did not fall within the exempted category of husk and the assessment challenge failed. Case-Laws VAT and Sales Tax Thu, 29 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155376