https://www.taxtmi.com/caselaws?id=149868 Poultry feed prepared from broken wheat with other ingredients was treated as a distinct manufactured commodity, not as wheat or a foodgrain eligible for exemption. The exemption for foodgrains did not automatically extend to a product made from them unless that product was specifically covered by the tax-free entry. The later insertion of poultry feed as a separate tax-free item reinforced that it was regarded as distinct from wheat. The petitioner therefore failed to show that the commodity sold fell within the existing exemption provisions under the Punjab General Sales Tax Act, 1948. en-us Mon, 16 Nov 1970 00:00:00 +0530 Sat, 04 May 2013 15:41:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149868 Poultry feed prepared from broken wheat with other ingredients was treated as a distinct manufactured commodity, not as wheat or a foodgrain eligible for exemption. The exemption for foodgrains did not automatically extend to a product made from them unless that product was specifically covered by the tax-free entry. The later insertion of poultry feed as a separate tax-free item reinforced that it was regarded as distinct from wheat. The petitioner therefore failed to show that the commodity sold fell within the existing exemption provisions under the Punjab General Sales Tax Act, 1948. Case-Laws VAT and Sales Tax Mon, 16 Nov 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149868