2017 (12) TMI 1228

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..... dy would refer to two different commodities, and paddy husk which is outer covering of paddy, cannot be considered as de-oiled paddy husk - It is not disputed that the dealer had purchased paddy husk which would be covered within the meaning of the expression "outer covering of paddy - revision dismissed. - Sales/Trade Tax Revision No. - 46 of 2017 - - - Dated:- 20-7-2017 - Mr. Suneet Kumar, J. .....

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..... f Trade Tax, U.P. Lucknow Versus S/s U.P. Straw and Agro Product Ltd., Moradabad, 2004 NTN (Vol. 25) 690, while interpreting paddy husk and rice husk held that notification clearly uses the expression rice husk and paddy husk as two separate items, which would show that both the items have been treated as two different commodities and paddy husk is the outer covering of paddy, which cannot be tre .....

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