https://www.taxtmi.com/caselaws?id=152515 Animal-feed entries were construed in their ordinary and commercial sense to include feed supplements and vitamin preparations used for nutrition and production. On that approach, cattle-feed in entry 21 covered such products in principle, but the specific exclusion for mechanically produced cattle-feed controlled the result and kept the cattle products outside the exemption. Poultry-feed in entry 25 was treated more broadly, with vitamin and mineral preparations used as additives in poultry ration falling within the expression because that entry contained no comparable exclusion. The ratio emphasises popular meaning in taxing entries and gives effect to specific statutory exclusions. en-us Fri, 01 Dec 1978 00:00:00 +0530 Fri, 05 Jul 2013 18:02:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152515 Animal-feed entries were construed in their ordinary and commercial sense to include feed supplements and vitamin preparations used for nutrition and production. On that approach, cattle-feed in entry 21 covered such products in principle, but the specific exclusion for mechanically produced cattle-feed controlled the result and kept the cattle products outside the exemption. Poultry-feed in entry 25 was treated more broadly, with vitamin and mineral preparations used as additives in poultry ration falling within the expression because that entry contained no comparable exclusion. The ratio emphasises popular meaning in taxing entries and gives effect to specific statutory exclusions. Case-Laws VAT and Sales Tax Fri, 01 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152515