Commodity classification by normal use decides tax exemption; Jau Ghat remained cattle fodder and was not taxable.

Jau Ghat (Mota Anaj) was treated as exempt cattle fodder because its ordinary commercial use and common parlance meaning showed it was generally and normally used as fodder, not as taxable goods under the Uttar Pradesh trade tax law. The HC noted that the first appellate authority had accepted this classification on the material before it, while the Tribunal set that finding aside without independent reasons or a legally sustainable basis. A special or occasional use for human consumption did not alter the commodity's essential character where its normal use remained cattle fodder. The Tribunal's assessment was therefore set aside and the exemption restored.

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Issues: Whether Jau Ghat (Mota Anaj) was taxable under the Uttar Pradesh trade tax law or was exempt as cattle fodder.

Analysis: The turnover concerned Jau Ghat, and the dispute turned on its true commercial character and normal use. The first appellate authority had found, on the material before it, that Jau Ghat was generally and normally used as cattle fodder and was therefore not taxable. The Tribunal reversed that finding and restored the assessment without giving independent reasons or showing any legally sustainable basis to depart from the settled view that classification of goods depends on their normal use and common parlance understanding. A special or occasional use for human consumption did not alter the essential character of the commodity when its ordinary use was as cattle fodder.

Conclusion: Jau Ghat was held to be exempt from tax and not taxable as assessed by the Tribunal.

Final Conclusion: The revision succeeded, the Tribunal's view on taxability was set aside, and the order of the first appellate authority exempting Jau Ghat from tax was restored.

Ratio Decidendi: Classification of a commodity for tax exemption purposes depends on its normal commercial use and common parlance meaning, and an exceptional or secondary use does not change its essential character unless the relevant entry expressly excludes it.

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