2013 (4) TMI 242

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....ionist. Mr. S.K. Posti, Advocate for the respondent. Barin Ghosh, C.J. (Oral) All these revisions address the same issue arising out of provisional assessments made for four different months; October, November, December, 2005 and January, 2006 and, accordingly, they are taken up together and decided by this judgment and order. 2. The principal issue in these revisions was, whether the assessee....

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....arate the manufacture as well as the product manufactured from rice bran procured by the assessee from outside the State in relation to its claim for purchase tax credit lost all importance altogether. 3. The other issue was that the assessee, while manufacturing rice bran oil, was also producing de-oiled cake. It was contended that since de oiled cake is being manufactured, which is exempted fro....