Picture the two rubber rolls of a paddy sheller sitting side by side with a narrow gap between them, like a small nip similar to two gears meshing. Paddy grains are fed into this gap.
For a grain to be gripped and pulled through the nip, both surfaces at the gap must move in the same direction as the grain travel, which means the rolls themselves must spin toward each other, that is, in opposite directions, not the same direction. One roll is set to run faster than the other, and this speed mismatch is what shears the husk away from the kernel as the grain passes through, since one roll surface drags the grain more than the other.
The result described in Assertion (A), husk stripped off by shear and compression between the rolls, matches this operation, so (A) holds up.
Reason (R) gets the direction of rotation wrong. The rolls do not turn in the same direction, they turn opposite to each other while differing in speed, so (R) does not hold as stated.
\[\boxed{\text{Option 3: (A) is true but (R) is false}}\]