Commercial use as cattle feed controls exemption, even where the commodity is also described as bran.

A commodity sold as chauper or chamber was treated as cattle feed for sales tax purposes because its commercial use and market understanding as cattle feed were undisputed. The Court held that the label "bran" was not decisive where the article was, in substance, cattle feed, and the exemption for cattle feed therefore applied. On that basis, the sale was not liable to sales tax and the reference applications were not to be made.

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Issues: Whether the commodity sold as chauper or chamber was covered by the exempt category of cattle feed and therefore not liable to sales tax.

Analysis: The commodity was accepted as being used and sold commercially as cattle feed, and that position had not been disputed on the material before the Court. In that setting, the Court treated the description and common use of the commodity as controlling, and held that the precise commercial label as bran was not decisive where the article in question was in substance cattle feed. The exemption applicable to cattle feed therefore governed the sale.

Conclusion: The commodity was exempt as cattle feed, and the reference applications were not to be made.

Ratio Decidendi: Where a commodity is commercially understood and used as cattle feed, it falls within the exemption for cattle feed notwithstanding a competing description as bran.

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