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TMI Blog2024 (6) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... led 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 - SU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. The Court proceeds to hear the submissions of Sri Samjay Sareen, the learned Additional Chief Standing Counsel on the admission of the revision. 4. This is an application seeking condonation of delay in filing the revision. No objections have been filed against the application for condonation of delay. The cause shown in the affidavit filed in support of the application for condonation of delay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollowing question of law is involved in this revision:- (2.) Whether the Ld. Commercial Tax Tribunal acted within the four corners of law, without interpreting the intention of the legislature with respect to items contained in Schedule-1 in entry No. 4 of the UP Value Added Tax Act 2008, which contains only de-oiled items used as animal-food, cattle-food, poultry-food and fish-food, in deleting t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice husk; sanai and dhaincha 5. The 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. 6. The aforesaid question stands answered against the department by the decision of Hon ble Supreme Court in Civil Appeal No.5822 of 2023, M/s Modi Natural Limited Vs. Commissioner Commercial Tax : 2023 INSC 947. 7. As the substantial qu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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