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TMI Blog2014 (4) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... this matter: (i) Whether on the facts and in the circumstances of the case, the Tribunal is legally justifed to hold that the paddy husk, purchased by dealer was deoiled. (ii) Whether under the facts and circumstances of the case, the Trade Tax Tribunal was legally justified to hold purchase of paddy husk exempt from tax in view of the decisions of this Court in Commissioner, Sales Tax U.P. Vs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h September, 1981 and Notification No. 3217, dated 15th June, 1985 appears to be logical. It appears that paddy husk is the outer covering of paddy and on its removal, rice is obtained in the process of polishing of rice which contains oil element. In any view of the matter, subsequent Notification is clearly used the word rice husk and paddy husk as two separate items, this shows that both the an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted. No explanation was offered therefor. Both rice husk and paddy husk, thus, found place in the notification. Indisputably, therefore, paddy husk was subjected to for the first time by reason of the said notification dated 6.6.1996. Yet again, while giving a purported new look to the entry in the notification dated 15.1.2000, the words 'rice husk' and 'paddy husk' have respective ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ked, it becomes paddy husk and when the rice is dehusked, it becomes rice husk. 14. There are two other aspects of the matter which cannot be lost sight of. If something is included in the Schedule which is non-existent, no tax can be levied thereupon. Furthermore, if there is a doubt or dispute as to whether paddy husk or the rice husk denotes the same commodity or not, the benefit thereof shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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