Common parlance test classifies rice bran as cattle fodder, making it eligible for sales tax exemption.

Rice bran (kana) was treated as cattle fodder for purposes of a sales tax exemption notification because its ordinary and predominant use in common parlance was feeding cattle. The fact that a small portion was also used for oil extraction did not change its essential character or classification under the notification. On that basis, the commodity fell within the exempted category, and the assessee was entitled to exemption.

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Issues: Whether rice bran (kana) is cattle fodder within the meaning of Notification No. ST-3471/X dated 16th July, 1956, so as to qualify for exemption from sales tax.

Analysis: Rice bran was found to be primarily used for feeding cattle, even though a small portion was also used for extracting oil. For classification under a taxing notification, the commodity had to be understood according to its normal and common parlance use. The special use made by some consumers did not alter the essential character of the commodity when its predominant and ordinary use was as cattle fodder.

Conclusion: Rice bran (kana) is cattle fodder within the meaning of the notification, and the assessee was entitled to exemption. The answer is in the affirmative and in favour of the assessee.

Final Conclusion: The referred question was answered by treating rice bran as cattle fodder on the basis of its predominant and ordinary use, with the assessee succeeding on the tax exemption issue.

Ratio Decidendi: A commodity in a taxing notification must be classified according to its ordinary and predominant use as understood in common parlance, and a limited secondary use does not change its essential character.

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