https://www.taxtmi.com/caselaws?id=161650 De-oiled rice bran retains the essential character and commercial identity of rice bran because oil extraction does not create a new commodity. Applying the Schedule I exemption under the West Bengal Sales Tax Act, 1994, the Court treated de-oiled rice bran as falling within the entry for rice bran rather than as an unspecified taxable good. Sales tax was therefore not leviable on its sale, the adverse assessment and appellate orders were set aside, and the matter was remitted for fresh assessment consistent with that declaration. en-us Thu, 14 Aug 2003 00:00:00 +0530 Mon, 03 Feb 2014 15:24:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161650 De-oiled rice bran retains the essential character and commercial identity of rice bran because oil extraction does not create a new commodity. Applying the Schedule I exemption under the West Bengal Sales Tax Act, 1994, the Court treated de-oiled rice bran as falling within the entry for rice bran rather than as an unspecified taxable good. Sales tax was therefore not leviable on its sale, the adverse assessment and appellate orders were set aside, and the matter was remitted for fresh assessment consistent with that declaration. Case-Laws VAT and Sales Tax Thu, 14 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161650