Fodder exemption under sales tax law is limited to roughages; chunni is not covered as fodder, husk or bran.

Sales tax exemption for 'chunni' was denied because 'fodder' in the common parlance sense was limited to roughages such as green grass, hay, bhusa and kadbi, and did not extend to concentrates or mixed cattle feed. The exclusion of cotton-seed and oil-cakes from the entry did not enlarge the scope of the exemption to cover all cattle feed. 'Chunni' was also found to be distinct from both husk and bran, so it did not qualify for exemption under the notification covering husk of grains, cereals, pulses and rice, and bran. The exemption claim was rejected under both the statutory schedule entry and the notification.

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Issues: (i) Whether 'chunni' sold by the assessee is exempt from sales tax as 'fodder' under item No. 16 of Schedule I to the M.P. General Sales Tax Act, 1958. (ii) Whether 'chunni' sold by the assessee is exempt from sales tax as 'husk' or 'bran' under Notification No. 1069-V-ST dated 22nd April, 1963, issued under section 12 of the M.P. General Sales Tax Act, 1958.

Issue (i): Whether 'chunni' sold by the assessee is exempt from sales tax as 'fodder' under item No. 16 of Schedule I to the M.P. General Sales Tax Act, 1958.

Analysis: The expression 'fodder' in the taxing entry was construed in its common parlance sense and was held to cover roughages such as green grass, hay, bhusa, kadbi and similar plant-based feed ordinarily used for cattle. The Court distinguished roughages from concentrates and held that cattle feed, as a wider expression, is not interchangeable with fodder for purposes of the exemption entry. 'Chunni' was treated as a concentrate or mixed cattle feed and not as a roughage. The exclusion of cotton-seed and oil-cakes from the entry did not widen the meaning of 'fodder' so as to bring within it every article capable of being fed to cattle.

Conclusion: 'Chunni' is not exempt as fodder under item No. 16 of Schedule I.

Issue (ii): Whether 'chunni' sold by the assessee is exempt from sales tax as 'husk' or 'bran' under Notification No. 1069-V-ST dated 22nd April, 1963, issued under section 12 of the M.P. General Sales Tax Act, 1958.

Analysis: The notification exempted husk of grains, cereals, pulses and rice, and bran. On the material before the Court, 'chunni' was held to be distinct from husk and distinct from bran. The fact that it may contain small particles of grain or may be used as cattle feed did not make it either husk or bran within the exemption notification.

Conclusion: 'Chunni' is not exempt under Notification No. 1069-V-ST dated 22nd April, 1963.

Final Conclusion: The reference was answered against the assessee on both questions, and the exemption claimed for 'chunni' was rejected under both the statutory entry and the notification.

Ratio Decidendi: In sales tax exemption entries, 'fodder' in common parlance is confined to roughages and does not extend to concentrates or every cattle feed merely because it is used for feeding cattle; an exclusion inserted by way of caution does not enlarge the scope of the main entry by implication.

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