https://www.taxtmi.com/caselaws?id=162648 Paddy husk and rice husk are different commodities for purchase tax purposes, because paddy husk is the outer dry covering obtained on de-husking paddy, while rice husk arises from later rice processing and contains the oil element noted in the text. As the notification taxed rice husk, the Tribunal correctly treated the dealer's purchase as paddy husk, an unclassified item not liable to tax on first purchase. Earlier case law cited by the revisionist did not establish that the two materials are identical, so the assessee succeeded. en-us Wed, 31 Aug 2005 00:00:00 +0530 Wed, 12 Mar 2014 12:29:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162648 Paddy husk and rice husk are different commodities for purchase tax purposes, because paddy husk is the outer dry covering obtained on de-husking paddy, while rice husk arises from later rice processing and contains the oil element noted in the text. As the notification taxed rice husk, the Tribunal correctly treated the dealer's purchase as paddy husk, an unclassified item not liable to tax on first purchase. Earlier case law cited by the revisionist did not establish that the two materials are identical, so the assessee succeeded. Case-Laws VAT and Sales Tax Wed, 31 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162648