https://www.taxtmi.com/caselaws?id=160065 The Supreme Court overturned the Trade Tax Tribunal's decision to allow an exemption claim for the turnover of rice bran under section 4-B of the U.P. Trade Tax Act. The dealer, not being a recognition certificate holder, failed to meet the conditions for exemption as rice bran was not considered a declared commodity under the Central Sales Tax Act. The court distinguished rice bran as a separate commercial commodity from rice, emphasizing the lack of a notification granting exemption for rice bran. Consequently, the exemption claim for rice bran was denied, and the Deputy Commissioner's order denying the exemption was reinstated. 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 The Supreme Court overturned the Trade Tax Tribunal's decision to allow an exemption claim for the turnover of rice bran under section 4-B of the U.P. Trade Tax Act. The dealer, not being a recognition certificate holder, failed to meet the conditions for exemption as rice bran was not considered a declared commodity under the Central Sales Tax Act. The court distinguished rice bran as a separate commercial commodity from rice, emphasizing the lack of a notification granting exemption for rice bran. Consequently, the exemption claim for rice bran was denied, and the Deputy Commissioner's order denying the exemption was reinstated. Case-Laws VAT and Sales Tax Wed, 16 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160065