2024 (6) TMI 121 - HC - VAT and Sales Tax

Exempt goods or not - Doctrine of Ejusdem generis (of the same kind) not considered - deletion of tax imposed on de-oiled items used as animal-food, cattle-food, poultry-food and fish-food - contention of the revisionist is that paddy husk is not covered by Entry 4 of Schedule I and is not one of the exempted goods - HELD THAT - The aforesaid question stands answered against the department by the decision of Hon ble Supreme Court in M/s Modi Natural Limited Vs. Commissioner Commercial Tax 2023 (11) TMI 298 - SUPREME COURT (LB) where it was held that ' Sunflower oil cake is the input/raw material on which VAT was payable. During the extraction process, a by-product in the form of de-oiled sunflower oil is produced. The said by-product was also exempted under the Karnataka VAT Act'. As the substantial question of law framed in the revision already stands answered by the Hon ble Supreme Court against the department, there is no merit in this revision - the revision is dismissed at the admission stage.

Summary

The High Court of Allahabad allowed the condonation of delay in filing a revision against an order of the Commercial Tax Tribunal. The revision was dismissed as the substantial question of law had already been answered by the Supreme Court in a previous case.