https://www.taxtmi.com/caselaws?id=443016 The Court upheld the tax liability on the sale of wheat bran at 4% based on a government notification, disallowing the appellant's deduction claim. The Tribunal's decision to treat wheat bran as tax-free under Entry 30-D was overturned, emphasizing that the specific provision taxing bran prevailed over the general tax-free provision. The Court found the subsequent amendment excluding bran from the tax exemption clear and unambiguous, reinstating the original order and rejecting the Tribunal's interpretation. The petition was allowed without costs, with an urgent certified copy of the order directed to be provided upon request. en-us Mon, 11 Sep 2023 00:00:00 +0530 Fri, 15 Sep 2023 08:52:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443016 The Court upheld the tax liability on the sale of wheat bran at 4% based on a government notification, disallowing the appellant's deduction claim. The Tribunal's decision to treat wheat bran as tax-free under Entry 30-D was overturned, emphasizing that the specific provision taxing bran prevailed over the general tax-free provision. The Court found the subsequent amendment excluding bran from the tax exemption clear and unambiguous, reinstating the original order and rejecting the Tribunal's interpretation. The petition was allowed without costs, with an urgent certified copy of the order directed to be provided upon request. Case-Laws VAT and Sales Tax Mon, 11 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443016