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    <title>1998 (9) TMI 662 - KARNATAKA HIGH COURT</title>
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    <description>Rice bran and de-oiled rice bran were held not to be distinct products for assessment purposes, so they could not be treated as separate commodities in the impugned assessment. Applying the Court&#039;s earlier view on classification, the assessment orders were found unsustainable because they proceeded on separate treatment of items that were not legally different. The assessment was quashed, and the matter was remanded to the assessing authority for fresh assessment in accordance with that principle.</description>
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      <description>Rice bran and de-oiled rice bran were held not to be distinct products for assessment purposes, so they could not be treated as separate commodities in the impugned assessment. Applying the Court&#039;s earlier view on classification, the assessment orders were found unsustainable because they proceeded on separate treatment of items that were not legally different. The assessment was quashed, and the matter was remanded to the assessing authority for fresh assessment in accordance with that principle.</description>
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