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TMI Blog1998 (9) TMI 531X X X X Extracts X X X X X X X X Extracts X X X X ..... quently it was not exempt from payment of turnover tax? Held that:- Appeal dismissed. There being no entry in the Schedule specifically relating to husk, it could, at best, have been taxed under a residuary entry. There is no justification for the argument that the husk of soyabeans falls outside the scope of the said notification because soyabeans have been specifically listed in the Schedule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the circumstances of this case, the Board of Revenue was justified in holding that the husk of soyabean was liable to be taxed as the same was not covered by Notification No. 1073-537-V-ST dated 7th April, 1967, as extended from time to time and consequently it was not exempt from payment of turnover tax. The High Court answered the question in the negative and in favour of the assessees. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t not been specifically included as an oil-seed under the Schedule appended to the Act itself.................... item 7 of Part I of Schedule II includes soyabean (glycine seja) specifically. When soyabean has been treated as oil-seed under the Act it cannot be considered as other than oil-seed . 4.. In answering the question the High Court took the view that cereals, which were not defined in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... because soyabeans have been specifically listed in the Schedule to the Act under the category of oil-seeds. What is relevant for our purposes is to see whether the husk of soyabeans is the husk of a grain or a cereal or a pulse. The final fact finding authority, the Board of Revenue, has held that soyabeans are pulses. The husk of soyabeans, therefore, is the husk of pulses and the notification s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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