https://www.taxtmi.com/caselaws?id=150569 De-oiled rice bran was held to fall within the expression "cattle fodder" in the sales tax exemption notification because it was used as cattle feed and there was no effective denial of that use. The Court treated "fodder" as food supplied to cattle and found no material distinction between cattle fodder and cattle feed for the purpose of the notification. It was therefore covered by the exemption and not liable to sales tax. en-us Mon, 12 Nov 1973 00:00:00 +0530 Sat, 18 May 2013 16:49:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150569 De-oiled rice bran was held to fall within the expression "cattle fodder" in the sales tax exemption notification because it was used as cattle feed and there was no effective denial of that use. The Court treated "fodder" as food supplied to cattle and found no material distinction between cattle fodder and cattle feed for the purpose of the notification. It was therefore covered by the exemption and not liable to sales tax. Case-Laws VAT and Sales Tax Mon, 12 Nov 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150569