Cattle fodder exemption applied to de-oiled rice bran where no alternative use was shown, defeating taxability.

De-oiled rice bran was treated as cattle fodder because the relevant test was its actual use, and no use other than as fodder was shown on the material before the HC. The Court held that technical or commercial distinction from rice bran did not override the practical position that the commodity served only as cattle fodder. As the exempt entry covered cattle fodder, the commodity fell within the exemption and could not be taxed without a specific notification bringing it into the tax net. The revenue's revision therefore failed.

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Issues: Whether de-oiled rice bran is the same commodity as rice bran and, if used only as cattle fodder, is covered by the exemption available to cattle fodder.

Analysis: The relevant test was whether de-oiled rice bran had any use other than as cattle fodder. On the material before the Court, no alternative use was shown. The fact that rice bran and de-oiled rice bran are technically or commercially distinct did not displace the practical conclusion that de-oiled rice bran was only cattle fodder. Since the exempt entry covered cattle fodder, the commodity could not be taxed unless a specific notification brought it within the tax net.

Conclusion: De-oiled rice bran was held to be cattle fodder and therefore exempt from tax. The revision filed by the revenue failed.

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