https://www.taxtmi.com/caselaws?id=353017 Rice bran was specifically excluded from the exemption schedule and placed in the taxable schedule under the Assam Value Added Tax Act, 2003, so the controlling issue was whether de-oiled rice bran was a distinct commodity. The Court treated de-oiled rice bran as the same commodity as rice bran, relying on prior authority that it is only rice bran in another form without material change in composition. The exemption for cattle feed therefore did not apply, and the commodity remained taxable under the Act. The contrary Karnataka ruling was distinguished on the basis of a different statutory entry structure. en-us Tue, 19 Dec 2017 00:00:00 +0530 Thu, 26 Apr 2018 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353017 Rice bran was specifically excluded from the exemption schedule and placed in the taxable schedule under the Assam Value Added Tax Act, 2003, so the controlling issue was whether de-oiled rice bran was a distinct commodity. The Court treated de-oiled rice bran as the same commodity as rice bran, relying on prior authority that it is only rice bran in another form without material change in composition. The exemption for cattle feed therefore did not apply, and the commodity remained taxable under the Act. The contrary Karnataka ruling was distinguished on the basis of a different statutory entry structure. Case-Laws VAT and Sales Tax Tue, 19 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353017