Court excludes all cattle feed from "cattle fodder" entry, directs expert analysis for tax determination.

The court determined that all forms of cattle feed, not just balanced cattle feed, are excluded from the entry "cattle fodder" under a specific notification, making them taxable. The court directed further examination to determine if the cattle feed in question qualifies as balanced feed, requiring expert analysis on its composition and impact on productivity. The Tribunal was instructed to reassess the matter based on this analysis.

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Issues Involved:
1. Whether from Notification No. TT-2-3401/XI-9(116)-94-U.P. Act 15-48-Order-94 dated October 1, 1994, only balanced cattle feed has been excluded from the entry "cattle fodder" or all kinds of cattle feed have been excluded.
2. Whether the cattle feed manufactured by the dealer is still covered under the entry "cattle fodder" under the Notification No. TT-2-3401/XI-9(116)-94-U.P. Act 15-48-Order-94 dated October 1, 1994 and was exempted from tax.
3. Whether the cattle feed manufactured by the dealer was balanced cattle feed and liable to tax under the Notification No. TT-2-3403/XI-9(116)-94-U.P. Act 15-48-Order-94 dated October 1, 1994 at the rate of five per cent or liable to tax as an unclassified item.

Issue-wise Detailed Analysis:

Issue Nos. 1 and 2:
The primary question is whether the notification excluded only balanced cattle feed or all kinds of cattle feed from the entry "cattle fodder." The court examined Notification No. TT-2-3401/XI-9(116)-94-U.P. Act 15-48-Order-94 dated October 1, 1994, and concluded that the language of the notification is plain and unambiguous. The term "cattle feed" follows "balanced poultry feed," separated by a comma, indicating that both terms are independent. Therefore, the exclusion is not confined to balanced cattle feed alone but includes all forms and nature of cattle feed. This interpretation is supported by the decision in Shree Durga Distributors v. State of Karnataka, which emphasizes that plain language should be applied without adding any words not present in the text. Consequently, all cattle feed, whether balanced or not, is excluded from the entry "cattle fodder" and is therefore taxable.

Issue No. 3:
The court referred to the case of Friends Modicon (P) Ltd. v. State of U.P., which defines balanced feed as containing vitamins or concentrates that augment production. The court noted that the Tribunal did not consider whether the cattle feed manufactured by the dealer increases productivity or contains vitamins and concentrates. Therefore, the matter requires further adjudication to determine if the cattle feed is balanced. This determination necessitates a chemical analysis by experts to ascertain the presence of vitamins or concentrates and their effect on productivity. The Tribunal is directed to get the product chemically examined and obtain expert opinion on whether it increases productivity. Based on this analysis, the Tribunal should decide if the cattle feed is balanced or not. The Tribunal may adjudicate these questions itself or refer the matter back to the assessing officer for further investigation.

Conclusion:
The revisions are allowed, the Tribunal's order is set aside, and the matter is remanded back to the Tribunal to decide the appeals afresh in light of the observations made.

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