V. P. MOHAN KUMAR, J.

( 1 ) COMMON question arises for consideration in all these petitions. The question posed for consideration is whether rice bran and de-oiled rice bran cake are one and the same or different products. As per entry 8 (iii) of Part C of the Second Schedule, rice bran is taxed at 2 per cent with effect from April 1, 1997. Part O of Second Schedule, entry 1 deals with oil-cake. Part R of second Schedule, entry 7 deals with rice bran oil. They are separately taxed. The position was that rice bran, which undergoes the process and from which rice bran oil is extracted, is sold thereafter for manufacture of fodder as de-oiled rice bran cake. The department hitherto was assessing the same as rice bran coming under Part C, entry 8 (iii) of Second Schedule. While so, a clarification has been issued by the Commissioner of Commercial Taxes, the 2nd respondent herein, to the effect that it does not come within the classification of rice bran provided in the schedule to the Karnataka Sales Tax Act, 1957 and as such, it should be taxed under the residuary clause, namely, Section 5 (1 ). This has given rise to the controversy in these proceedings. The petitioners herein chall

Click Here to Read the rest of this document