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    <title>2008 (7) TMI 911 - ALLAHABAD HIGH COURT</title>
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    <description>Paddy husk was treated as cattle fodder on the basis of binding precedent and was therefore not taxable under the trade tax law; the Tribunal&#039;s view on this issue was upheld. Packing material sold with rice, where no separate price was realised and the material was purchased within the State, was also held not liable to tax under section 3AB of the U.P. Trade Tax Act, 1948. On both issues, the revisions failed and the tax exemption for the assessee was sustained.</description>
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    <pubDate>Wed, 30 Jul 2008 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=164298</link>
      <description>Paddy husk was treated as cattle fodder on the basis of binding precedent and was therefore not taxable under the trade tax law; the Tribunal&#039;s view on this issue was upheld. Packing material sold with rice, where no separate price was realised and the material was purchased within the State, was also held not liable to tax under section 3AB of the U.P. Trade Tax Act, 1948. On both issues, the revisions failed and the tax exemption for the assessee was sustained.</description>
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      <pubDate>Wed, 30 Jul 2008 00:00:00 +0530</pubDate>
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