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of <h1>Court rules on tax exemption for cattle feed items under U.P. Sales Tax Act</h1> <h3>Commissioner of Sales Tax, UP., Lucknow Versus Northern India Drugs Corp.</h3> The High Court of Uttarakhand dismissed the revision under section 11(1) of the U.P. Sales Tax Act, 1948. The court clarified that certain cattle feed ... - The High Court of Uttarakhand dismissed the revision filed under section 11(1) of the U.P. Sales Tax Act, 1948. The issue was whether cattle feed falls under the definition of cattle fodder. The court clarified that certain items like oil cake, rice polish, rice bran, and rice husk are not exempt from tax, but other cattle feed items are considered as cattle fodder. The revision was dismissed as the department failed to prove that the items in question were exceptions.
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