https://www.taxtmi.com/caselaws?id=152293 Rice bran (kana) was treated as cattle fodder for purposes of a sales tax exemption notification because its ordinary and predominant use in common parlance was feeding cattle. The fact that a small portion was also used for oil extraction did not change its essential character or classification under the notification. On that basis, the commodity fell within the exempted category, and the assessee was entitled to exemption. en-us Fri, 14 Apr 1978 00:00:00 +0530 Fri, 28 Jun 2013 17:45:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152293 Rice bran (kana) was treated as cattle fodder for purposes of a sales tax exemption notification because its ordinary and predominant use in common parlance was feeding cattle. The fact that a small portion was also used for oil extraction did not change its essential character or classification under the notification. On that basis, the commodity fell within the exempted category, and the assessee was entitled to exemption. Case-Laws VAT and Sales Tax Fri, 14 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152293