https://www.taxtmi.com/caselaws?id=245727 The court ruled in favor of the assessee, concluding that the purchased paddy husk was not deoiled and exempt from tax. It emphasized the distinction between paddy husk and rice husk as separate commodities, supported by various notifications and previous decisions. The court held that any ambiguity should benefit the assessee and, in the absence of evidence of oil extraction from paddy husk, upheld the exemption from tax. The revision was dismissed, affirming the decisions against the Revenue on both issues. en-us Tue, 01 Apr 2014 00:00:00 +0530 Sat, 05 Apr 2014 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245727 The court ruled in favor of the assessee, concluding that the purchased paddy husk was not deoiled and exempt from tax. It emphasized the distinction between paddy husk and rice husk as separate commodities, supported by various notifications and previous decisions. The court held that any ambiguity should benefit the assessee and, in the absence of evidence of oil extraction from paddy husk, upheld the exemption from tax. The revision was dismissed, affirming the decisions against the Revenue on both issues. Case-Laws VAT and Sales Tax Tue, 01 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245727