SETHIA OILS LIMITED Vs. ASSISTANT COMMISSIONER COMMERCIAL TAXES

JUDGEMENT

(1.) Schedule IV of the West Bengal Sales Tax Act, 1994 describes the goods, on sale whereof tax is leviable. Admittedly, in that Schedule de-oiled rice bran has not been mentioned as one of the goods, on sale of which tax is leviable. However, Clause No. 253 of the said Schedule provides that items of goods not specified by name or description, other than the goods specified in Schedule I or Schedule VIIIA, shall also be the goods, on sale of which tax is leviable. In terms of Clause 253 of Schedule IV, therefore, tax is leviable on de-oiled rice bran unless the same is specified in Schedule I or Schedule VIIIA.

(2.) There is no dispute that neither in Schedule I, nor in Schedule VIIIA, de-oiled rice bran has been specified. In Schedule I goods have been specified on sale of which tax is not leviable. Clause 14(c)(ii) thereof describes husk and bran of all cereals and pulses except rice bran when sold on or after April 1, 2000. Therefore, if rice bran was sold on or before April 1, 2000, no tax was leviable thereon. The question is whether de-oiled rice bran and rice bran are the same commodity or not.

(3.) Rice bran is available from husking mills. They are husk or bran of rice. They were sold at the relevant time, as reported to me by the learned counsel for the Revenue, at about Rs. 5,000 per ton. The petitioner has a solvent extraction plant. Through the said plant the petitioner extracts the oil content in rice bran. Whatever is left after such extraction is called in the commercial world as de-oiled rice bran, in other words, rice bran having no oil content therein.