Poultry feed supplements sold under brand names: whether 'poultry feed' exemption applies or taxable as medicines; exemption upheld. Whether poultry feed supplements sold under brand names fell within the exempt entry 'poultry feed' or were taxable as medicines/drugs was the dominant ...
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Poultry feed supplements sold under brand names: whether "poultry feed" exemption applies or taxable as medicines; exemption upheld.
Whether poultry feed supplements sold under brand names fell within the exempt entry "poultry feed" or were taxable as medicines/drugs was the dominant issue. The HC held that the Tribunal misdirected itself in treating the goods as medicines/drugs and, relying on the Trade Tax Commissioner's circular, concluded they were "balanced poultry feed" covered by the "poultry feed" entry and entitled to exemption from trade tax. The SC found no ground to interfere and dismissed the SLP, leaving the HC's classification and exemption undisturbed.
Delay was condoned. The Court found no merit warranting exercise of jurisdiction under Article 136 and declined to entertain the matter, holding: "We do not find any good ground to entertain this petition. Accordingly, the special leave petition is dismissed." Any pending application(s), if filed, were disposed of consequentially.
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