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    <title>1980 (1) TMI 176 - RAJASTHAN HIGH COURT</title>
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    <description>Commercial understanding and actual use determine whether chauper or chamber falls within the sales tax exemption for cattle feed. Where the commodity is accepted as commercially sold and used as cattle feed, its description as bran does not displace the exemption. The cattle-feed exemption therefore applies to its sale, and no sales tax liability arises on that basis.</description>
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    <pubDate>Thu, 10 Jan 1980 00:00:00 +0530</pubDate>
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      <description>Commercial understanding and actual use determine whether chauper or chamber falls within the sales tax exemption for cattle feed. Where the commodity is accepted as commercially sold and used as cattle feed, its description as bran does not displace the exemption. The cattle-feed exemption therefore applies to its sale, and no sales tax liability arises on that basis.</description>
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      <pubDate>Thu, 10 Jan 1980 00:00:00 +0530</pubDate>
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