Oil-cake exemption under cattle fodder notification turns on the commodity's commercial identity, not a buyer's occasional use.

Oil-cake remained within the sales tax exemption for cattle fodder where it was commonly and commercially identifiable as oil-cake, and its exempt character was not lost because some purchasers used it for oil extraction. The decisive factor was the nature of the commodity sold, not the occasional use made by a buyer. On that basis, taxing the turnover merely because certain purchasers diverted the goods to a non-fodder use was incorrect, and the levy on oil-cake turnover was unsustainable.

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Issues: Whether oil-cake sold by the assessee remained exempt as "cattle fodder" under the sales tax exemption notification when some purchasers used it for oil extraction rather than as cattle fodder.

Analysis: The notification treated oil-cake as part of the exempt category of cattle fodder. The decisive consideration was whether the article sold was commonly and commercially identifiable as oil-cake, not the particular use made of it by a purchaser. An article does not lose its exempt character merely because, in some instances, it is diverted to a non-fodder use. The authorities' approach of taxing the turnover because certain purchasers used the oil-cake for extraction of oil was therefore incorrect. The reasoning was consistent with the earlier view that goods generally known and used as cattle fodder remain covered by the exemption even if special cases involve a different use.

Conclusion: Oil-cake sold by the assessee was covered by the exemption as cattle fodder, and the tax levied on its turnover was unsustainable.

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