https://www.taxtmi.com/caselaws?id=164008 Documentary entries showing rice husk and paddy husk as separate commodities were treated as admissions, and an unsupported explanation that the terms were used interchangeably could not displace those records. The turnover therefore had to be bifurcated, and purchase tax was payable on the rice husk turnover. Tax under section 3F of the U.P. Trade Tax Act applied only to movable property; plant and machinery treated as permanently attached to earth were not movable goods and no tax was payable on the lease rent. The revisional relief was limited accordingly, with tax restored only on the rice husk turnover and the deletion of tax on lease rent maintained. en-us Wed, 20 Aug 2008 00:00:00 +0530 Mon, 01 Dec 2014 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164008 Documentary entries showing rice husk and paddy husk as separate commodities were treated as admissions, and an unsupported explanation that the terms were used interchangeably could not displace those records. The turnover therefore had to be bifurcated, and purchase tax was payable on the rice husk turnover. Tax under section 3F of the U.P. Trade Tax Act applied only to movable property; plant and machinery treated as permanently attached to earth were not movable goods and no tax was payable on the lease rent. The revisional relief was limited accordingly, with tax restored only on the rice husk turnover and the deletion of tax on lease rent maintained. Case-Laws VAT and Sales Tax Wed, 20 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164008