https://www.taxtmi.com/caselaws?id=311593 Paddy husk and rice husk were held to be distinct commodities for sales tax purposes under the relevant Uttar Pradesh trade tax notifications. In a fiscal statute, tax liability must arise from clear language, and any ambiguity in the charging notification is resolved in favour of the assessee under Article 265 of the Constitution. Because the notifications separately referred to rice husk and later to paddy husk, and nothing indicated that the earlier reference covered both, the levy could not be extended to paddy husk before its express inclusion. en-us Tue, 02 Dec 2008 00:00:00 +0530 Thu, 04 Jan 2024 13:23:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311593 Paddy husk and rice husk were held to be distinct commodities for sales tax purposes under the relevant Uttar Pradesh trade tax notifications. In a fiscal statute, tax liability must arise from clear language, and any ambiguity in the charging notification is resolved in favour of the assessee under Article 265 of the Constitution. Because the notifications separately referred to rice husk and later to paddy husk, and nothing indicated that the earlier reference covered both, the levy could not be extended to paddy husk before its express inclusion. Case-Laws VAT and Sales Tax Tue, 02 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311593