Wheat bran as cattle feed exempt from sales tax under Rajasthan Sales Tax Act.

Commercial Taxes Officer, Anti-Evasion, Jaipur Versus Bhagchand Rewachand and Another

Commercial Taxes Officer, Anti-Evasion, Jaipur Versus Bhagchand Rewachand and Another - [1980] 46 STC 487 (Raj) The High Court of Rajasthan dismissed the applications under section 15(3A) of the Rajasthan Sales Tax Act, 1954. The case involved the exemption of cattle feed, specifically wheat bran, from sales tax. The court held that chauper, sold by the assessee, was used as cattle feed and therefore exempt from sales tax. The court declined to refer the case further based on this finding. The applications were dismissed.