2017 (12) TMI 1228

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..... The instant revision relates to assessment year 2009-10 under the provisions of U.P. Value Added Tax Act arising from the order dated 17 November 2016 passed in Second Appeal No. 106 of 2016 by the Commercial Tax Tribunal, Moradabad Bench, Moradabad. The question of law referred to is as to whether the paddy husk sold by the dealer is exempted under schedule-1, serial no. 4 of notification....

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....would refer where the oil has been extracted from the paddy and what remains in the de-oiled paddy husk, whereas, paddy husk would simplicitor mean outer covering of paddy. Therefore, the Tribunal was justified in holding that the expression de-oiled paddy husk and outer covering of paddy would refer to two different commodities, and paddy husk which is outer covering of paddy, cannot be considere....