- (1.) Leave granted. Question
(2.) Whether Paddy Husk and Rice Husk connote the same commodity or not is the question involved herein. An overview
(3.) Respondents, who own and operate their manufacturing units, use Paddy Husk as fuel in their respective factories. They were assessed for payment of sales tax in terms of various notifications issued by the State of Uttar Pradesh (for short, 'the State') from time to time under Section 3D of the Uttar Pradesh Trade Tax Act (for short, 'the Act').;