1987 (10) TMI 358

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....istered dealer under the M.P. General Sales Tax Act, 1958 (hereinafter referred to as "the Act") as also under the Central Sales Tax Act, 1956. For the period between 1982-84, a question arose as to whether rice bran is exempt from sales tax under notification dated 1st April, 1982 a copy whereof has been attached as annexure G-1 to the writ petition. This notification was in force between 1st Apr....

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....tioner on the decision of a Division Bench of this Court in Shri Kishan Satyanarain v. State of M.P. [1983] 54 STC 25; 1983 MPLJ 537. In that case, sales of paddy husk had also been taxed. It was held that sales of paddy husk called "konda" was completely exempt from tax by notification dated 7th April, 1967 issued under section 12 of the Act. In our opinion, that decision is distinguishable inasm....

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.... another Division Bench of the said Court in Commissioner of Sales Tax v. Jamuna Prasad [1975] 36 STC 442. It was held that bran cannot be included in the category of "bhusi". Again the same view was reiterated in Commissioner of Sales Tax, U.P. v. Dhannamal Ramgopal [1975] 36 STC 445. We agree with this view. 5.. Reliance was placed by the learned counsel for the petitioner on an extract from ....

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....ht on the point in issue. Annexure G to the writ petition is a copy of an earlier notification dated 7th April, 1967. This too was a notification containing exemption granted under section 12 of the Act. In the column of description of goods in the Schedule, we find the following entries: "1. Husk of all grains, cereals, pulses and rice. 2. Bran." It thus appears that bran was not treated....