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    <title>2000 (3) TMI 975 - Supreme Court</title>
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    <description>An exemption notification using an inclusive definition of cattle fodder was construed in its general and trade sense, not as limited to the illustrative items named in the text. Damaged wheat that was processed and sold as cattle fodder was not shown to fall within any excluded commodity, so it was covered by the exemption. The tax demand could not be sustained.</description>
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    <pubDate>Tue, 07 Mar 2000 00:00:00 +0530</pubDate>
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      <title>2000 (3) TMI 975 - Supreme Court</title>
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      <description>An exemption notification using an inclusive definition of cattle fodder was construed in its general and trade sense, not as limited to the illustrative items named in the text. Damaged wheat that was processed and sold as cattle fodder was not shown to fall within any excluded commodity, so it was covered by the exemption. The tax demand could not be sustained.</description>
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      <pubDate>Tue, 07 Mar 2000 00:00:00 +0530</pubDate>
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