JUDGMENT 1. The petitioner firm, Lakshmi Narayan Rice Mill, is a registered dealer under the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to as the Act). 2. For the year 1359 B. S. the gross turnover of the petitioner firm was assessed by the respondent Commercial Tax Officer at Rs. 1,77,983/14/6, made up as, hereinbelow, stated:- Rice Rs. 1,73,652-1-6 Broken Rice Rs. 781-13-0 Husk Rs. 3,500-0-0 Rs. 1,77,933-14-6 From the gross turnover the Commercial Tax Officer subtracted a sum of Rs. 1,74,533/- as the sale price of rice and broken rice and arrived at the figure Rs. 3500/-, from which again ho made a deduction of 4.5 p. c. under section 5 (2) (b), namely, Rs. 157 and arrived at the taxable turnover at Rs. 3343/ -. On the aforesaid figure the assessed sum of Rs. 156/11/3, as sales tax payable by the petitioner firm. 3. For the year 1360 B. S. the gross turnover of the petitioner firm was assessed by the respondent, Commercial Tax Officer, at Rs. 6,47,025/6/6, made up as hereinbelow stated:- Rice Rs. 6,39,337- 0-6 Broken Rice Rs. 1,034- 4-0 Husk Rs. 6,153-12-0 Rs. 6,47,025-0-6 4. From the gross turnover the Commercial Tax Officer subtracted a sum of Rs. 6,40,178/4/6 as the sale price of rice and broken rice and arrived at the figure Rs. 6,153-12-6, from which again he made a deduction of 41 p. c. under section 5 (2) (b), namely, Rs. 276/12/-and arrived at the taxable turnover at Rs. 5877/ -. On the aforesaid figure the assessed sum of Rs. 275/7/9, as sales tax payable by the petitioner firm. For the year 1361 BS., the gross-turnover of the petitioner firm was assessed by the respondent, Commercial Tax Officer at Rs. 7,00,869/7/3, made up as hereinbelow stated:- Rice Rs. 6,77,152-14-6 Broken Rice Rs. 6,484- 8-9 Husk Rs. 17,232- 0-0 Rs. 7,00,869- 7-3 5. From the gross-turnover the Commercial Tax Officer subtracted a sum of Rs. 6,83,637/7/3 as the sale price of rice and broken rice and arrived at the figure Rs. 17,232/-, from which again he made a deduction of 41/2 p. c. under section 5 (2) (b), namely, Rs. 775/- and arrived at the taxable turnover at Rs. 16,457/ -. On the aforesaid figure the assessed sum of Rs. 771/6/9, as sales tax payable by the petitioner firm. 6. 17,232/-, from which again he made a deduction of 41/2 p. c. under section 5 (2) (b), namely, Rs. 775/- and arrived at the taxable turnover at Rs. 16,457/ -. On the aforesaid figure the assessed sum of Rs. 771/6/9, as sales tax payable by the petitioner firm. 6. I am not concerned in this Rule with the penalty imposed on the petitioner firm on each assessment, under section 11 (2) of the Act, because such imposition have been set aside in appeals. The petitioner firm felt aggrieved by the aforementioned assessments because according to it sales of paddy husks were not assessable to tax being tax-free goods falling either under item (1) or (2) of the Schedule to the Act. 7. The petitioner preferred three appeals against the three orders of assessment. The Assistant Commissioner of Commercial Taxes modified the orders of assessment to the extern that he set aside the orders of imposition of penalty but otherwise affirmed the assessments. 8. Since the principal grievance of the petitioner firm was not remedied in appeal, it moved this Court under Article 226 of the Constitution and obtained the present Rule. Mr. S. N. Ghorai, learned Counsel for the petitioner firm, contended that the husk of paddy was either "cereal", within the meaning of item (1), or "bran" within the meaning of item (2) of the Schedule to the Act and was therefore tax-free goods and the Commercial Tax authorities were in error in imposing sales tax thereon. In order to decide the point raised by Mr. Ghorai, it is necessary for me to ascertain the linguistic meaning of the words "cereal" and "bran". 9. According to the Oxford Concise Dictionary "cereal'' means grain used for human food, and "bran" means husk of grain separated from flour after grinding. 10. According to Webster's New international Dictionary "cereal" means any grass yielding farinaceous seeds suitable for food as wheat, maize, rice, etc also the seeds or grain so produced, either in their original state or commercially prepared, and "bran" means the broken coat of the seed of wheat, rye or other cereal grain separated from the flour or meal by shifting or bolting. According to Chamber's Twentieth Century Dictionary "cereals" means grain used as food, such as wheat, barley etc, "bran" according to same dictionary means the inner husks of the corn sifted from the flour. According to Chamber's Twentieth Century Dictionary "cereals" means grain used as food, such as wheat, barley etc, "bran" according to same dictionary means the inner husks of the corn sifted from the flour. Having ascertained the meaning of the words "cereal" and "bran" it is necessary for me now to turn to the items Nos. 1 and 2 of the Schedule to the Act: The Schedule 1 2 1. All cereals and pulses (including all forms of rice, raw or cooked.) Except when sold in sealed containers. 2. Flour (including atta suji and bran) . . In my opinion "husk" of paddy is neither "cereal" nor "bran" 11. Paddy and husked paddy (that is to say rice both fall within the category of cereals. But the husk when separated from rice does not independently fall within the category of cereals, the reason being husk, as husk is neither grain nor seed and is not human food. 12. The word flour means the finely-ground meal of wheat or other grain. 'bran' ordinarily means the inner husk of the corn or grain or seed sifted or separated from the flour. When paddy is husked, rice is not powdered or converted into rice-flour. Rice as husked paddy, still retains on it an inner cover, which can be separated from it by sifting or bolting when being powdered or grounded into rice-flour of meal or may be separated from it by manual or mechanical polishing. This soft inner cover when separated from rice becomes rice-bran. The same is the case with wheat grains and the bran of wheat can be separated from when ground into atta and suji. Husk of paddy is the outer coating which is the chaff of the grain, its refuse or waste that is not included within the expression "bran" appearing in item 2, of Schedule to the Act. What is said to be husk is known in West Bengal as 'toosh' and what is said to be 'rice bran' is known as 'kurha' and it is the latter one which is exempted from sales tax under the Schedule. 13. Mr. Ghorai invited my attention to a decision of the Assam High Court reported in A.I.R. 1953 Assam 42 (Mohanlal Jogani Rice and Atta Mills v. The State of Assam) in which Deka, J. held that 'bhusi' or 'rice-bran' was exempt from sales tax. 13. Mr. Ghorai invited my attention to a decision of the Assam High Court reported in A.I.R. 1953 Assam 42 (Mohanlal Jogani Rice and Atta Mills v. The State of Assam) in which Deka, J. held that 'bhusi' or 'rice-bran' was exempt from sales tax. It may be that in the local language of Assam "kurah" is known, as 'bhusi'. That judgment however does not held that 'paddy husk' is equivalent to 'bran' and therefore, exempt from sales tax. For the reason aforesaid, the only argument of Mr. Ghorai fails and this Rule is discharged. I, however make no order as to cost.