Cattle fodder exemption turns on notification scope; cattle feed outside expressly excluded items remains exempt.

The sales tax exemption notification was construed to include cattle feed within cattle fodder, except for the items expressly excluded by the notification, namely oil-cake, rice polish, rice bran and rice husk. The specified inclusive list covered green fodder, chuni, bhusi, chhilka, chokar, javi, gowar, de-oiled cake, de-oiled rice polish, de-oiled rice bran and de-oiled rice husk. As the department did not establish that the assessee dealt in any excluded commodity, the feed in question remained within the exempt category and the revision was dismissed.

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Issues: Whether cattle feed fell within the definition of cattle fodder for the purpose of tax exemption under the relevant notification.

Analysis: The revision turned on the scope of the notification issued under the sales tax law, which clarified that cattle fodder included specified items such as green fodder, chuni, bhusi, chhilka, chokar, javi, gowar, de-oiled cake, de-oiled rice polish, de-oiled rice bran and de-oiled rice husk, while excluding oil-cake, rice polish, rice bran and rice husk. For the assessment years in question, only the excluded items were outside the exemption, and the department did not establish that the assessee dealt in any such excluded commodity.

Conclusion: Cattle feed, other than the expressly excluded items, was held to fall within cattle fodder, and the revision was dismissed.

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