https://www.taxtmi.com/caselaws?id=160065 Rice bran was held not to qualify for exemption under section 4-B(1)(a-1) because the relief depended on two conditions: the commodity had to be declared goods under section 14 of the Central Sales Tax Act, 1956, and a State Government notification had to grant exemption to the first purchaser. Although rice bran was notified for tax purposes under section 3-D, it was treated as a distinct commercial commodity and not as declared goods, since section 14 covers paddy and rice but not rice bran. The notification relied on applied to paddy and did not extend exemption to rice bran, so the exemption claim failed. en-us Wed, 16 Feb 2000 00:00:00 +0530 Sat, 07 Dec 2013 18:17:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160065 Rice bran was held not to qualify for exemption under section 4-B(1)(a-1) because the relief depended on two conditions: the commodity had to be declared goods under section 14 of the Central Sales Tax Act, 1956, and a State Government notification had to grant exemption to the first purchaser. Although rice bran was notified for tax purposes under section 3-D, it was treated as a distinct commercial commodity and not as declared goods, since section 14 covers paddy and rice but not rice bran. The notification relied on applied to paddy and did not extend exemption to rice bran, so the exemption claim failed. Case-Laws VAT and Sales Tax Wed, 16 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160065