Cattle-feed exemption prevails where gowar churi or korma is distinct from gowar and a rate notification cannot override it.

Gowar churi or korma was treated as a separate cattle feed and not as gowar in common parlance or commercial understanding, so it fell within the cattle-feed exemption in entry 9 of the Schedule to the Rajasthan Sales Tax Act, 1954. A notification under section 5 prescribing tax on gowar in all its forms operated only as a rate provision and could not override or nullify the statutory exemption granted by the Schedule under section 4(1). The result is that gowar churi or korma remains exempt from sales tax, and the rate notification does not defeat that exemption.

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Issues: Whether gowar churi or korma is exempt from sales tax under entry 9 of the Schedule to the Rajasthan Sales Tax Act, 1954, and whether a notification issued under section 5 of the Act prescribing tax on gowar in all its forms overrides that exemption.

Analysis: Entry 9 exempts cattle feeds other than gowar, cotton-seeds and oil-cakes. The governing question was whether gowar churi or korma is included in gowar for purposes of the exemption. The Court applied the earlier view that gowar churi or korma is not the same as gowar in common parlance or commercial understanding and is itself a cattle feed. The notification issued under section 5 deals with the rate of tax and operates in a different field from section 4(1), which grants exemptions. A rate notification cannot override or nullify a statutory exemption under the Schedule.

Conclusion: Gowar churi or korma is exempt from payment of tax under entry 9 of the Schedule to the Rajasthan Sales Tax Act, 1954, and the notification under section 5 does not defeat that exemption.

Ratio Decidendi: A notification fixing rate of tax under the charging machinery cannot override a specific exemption created by the Schedule, and a commodity excluded from the taxable item in common parlance remains exempt when it falls within the exempt cattle-feed entry.

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