2024 (6) TMI 121

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....e Party : Abhishek Mishra ORDER HON'BLE SUBHASH VIDYARTHI, J. [C.M. Application No. 131792 of 2021] 1. Case called out in the revised list. 2. Sri Abhishek Mishra, learned counsel for the respondent is not present. 3. The Court proceeds to hear the submissions of Sri Samjay Sareen, the learned Additional Chief Standing Counsel on the admission of the revision. 4. This is an ap....

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....nd Appeal No. 167 of 2019 against the same order. Both the Second Appeals were dismissed by the impugned order dated 17.08.2019 and the order passed in First Appeal was affirmed. 3. The learned Additional Chief Standing Counsel states that the following question of law is involved in this revision:- "(2.) Whether the Ld. Commercial Tax Tribunal acted within the four corners of law, wit....

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....de-oiled rice polish, de-oiled rice bran, de-oiled rice husk, de-oiled paddy husk or outer covering of paddy; aquatic, poultry and cattle feed supplement, concentrate and additives thereof; wheat bran and de-oiled cake but excluding oil cake; rice polish; rice bran and rice husk; sanai and dhaincha" 5. The contention of the revisionist is that paddy husk is not covered by Entry 4 of Schedule I ....