The judgment of the Court was delivered by

SATISH CHANDRA, J. - The question of law that requires our consideration in this reference is whether rice bran can be taxed as bhusi.

In Commissioner of Sales Tax v. Jamuna Prasad Gur Prasad ([1975] 36 S.T.C. 442; 1974 U.P.T.C. 63), a Bench held that rice bran is powdered rice. Bhusa and bhusi as understood in common parlance are commodities obtained from stalk, leaves and husk of rice. Rice bran cannot be treated as bhusi of rice. In this view, we answer the question referred to us by saying that rice bran cannot be placed in the category of bhusi. The question whether it will fall in any of the other categories mentioned in the notification may now be decided by the Judge (Revisions). The Commissioner will be entitled to costs, which are assessed at Rs. 100.

Reference answered accordingly.