1973 (3) TMI 133

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....s Tax, Aligarh Range, Aligarh, has at the instance of the Commissioner of Sales Tax, U.P., referred the following two questions for our opinion: "(1) Vad ki paristithiyon aur tathiyon ko dekhte hoe kiya "rice bran" ko Rajya Vigyapti No. ST-3471/X dinak 16th July, 1956, ke anusar bhusi ki shriri men rakhha ja sakta hai? (2) Vad ki paristithiyon aur tathiyon ko dekhte hoe kiya manniya aterikt ....

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....tification was amended by Notification No. ST-3471/X dated 16th July, 1956, and for the entry "cattle fodder and green fodder" the following was substituted: "Cattle fodder including green fodder, chuni, bhusi, chhilka, chokar, cotton seed, gowar and oil-cake." The assessee claimed that rice bran was exempt under this notification. This contention was neither accepted by the Sales Tax Office....

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....ing of stems, leaves and the outer husk of grain. The rice bran in question, as has been seen, is obtained during the polishing process of the grain itself. It is not a product obtained from stalk, leaves or the husk of paddy or rice. The counsel for the assessee drew our attention to the meaning of the word "bran" as given in the Chambers's English Dictionary and the meanings of the words "bhusi"....