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TMI Blog2017 (12) TMI 1286X X X X Extracts X X X X X X X X Extracts X X X X ..... 12 and 13, all of 2016, are being disposed of by this common order, because they arise out of one common order of the Board of Revenue and involve the same issue. 2. The petitioner is a registered dealer under the Assam Value Added Tax Act, 2003 (for short "Act, 2003"). It manufacturers Rice Bran Oil from Rice Bran. And after extraction of oil, the Rice Bran is sold as De-Oiled Rice Bran, which is, essentially, used as cattle feed. For that matter, even Rice Bran is also used as cattle feed. The petitioner, in its returns for the assessment years 2007-2008, 2008-2009, 2009-2010, 2010-2011, 2011-2012 and 2012-2013, claimed exemption from tax in respect of De-Oiled Rice Bran under Entry 3 of the First Schedule. But the Assistant Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le in Part -A of the Second Schedule reads as under:- SECOND SCHEDULE List of goods taxable at *[5%] [ See Section 10(1)(a) ] Serial No. Description of goods Conditions and Exceptions 34. Rice Bran 5. A conjoint reading of Entry-3 of the First Schedule and Entry-34 of the Second Schedule makes it clear that Rice Bran is excluded from the list of exempted goods and has been included in the list of goods taxable. The question therefore is whether Rice Bran and De-Oiled Rice Bran are one and the same or different products. If both are one and the same product, then De-Oiled Rice Bran shall be a taxable good. In Oil Seeds, Oil Trade and Industry's Association vs. State of Karnataka, (1998) 111 STC 234 (kar), the Ka ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. No cattle feed is shown to be excluded from this Entry. And since De- Oiled Rice Bran is used as cattle feed in the form of cake, the Division Bench comparing it with De-Oiled Cake, has held the same to be also in the list of exempted goods. But the Division Bench has nowhere held that De-Oiled Rice Bran and Rice Bran, which is also essentially used as cattle feed, are different products. Unlike Entry 5 of the First Schedule of Karnataka Sales Tax Act, 1957, the Assam State Legislature, in the Act of 2003, has consciously excluded Rice Bran from similar Entry 3 of the list of exempted goods i.e. First Schedule and included it in the list of goods taxable i.e. Second Schedule. Meaning thereby, the State Legislature has made product 'Rice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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