https://www.taxtmi.com/caselaws?id=152806 The statutory scheme treated non-mechanically produced cattle-feed, mechanically produced cattle-feed, and oilcakes as separate commercial commodities under different entries. Oilcakes were expressly excluded from the cattle-feed exemption, while mechanically produced cattle-feed was separately taxed and then exempted by notification. The central question was whether the processing of cotton-seed oilcakes created a distinct commodity as mechanically produced cattle-feed or whether the product retained its identity as oilcakes. The HC found that the Tribunal had not examined the issue in the correct legal perspective and that the existing record was insufficient for a final determination, so the reference was left to be decided afresh by the Tribunal. en-us Tue, 28 Nov 1978 00:00:00 +0530 Thu, 11 Jul 2013 14:28:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152806 The statutory scheme treated non-mechanically produced cattle-feed, mechanically produced cattle-feed, and oilcakes as separate commercial commodities under different entries. Oilcakes were expressly excluded from the cattle-feed exemption, while mechanically produced cattle-feed was separately taxed and then exempted by notification. The central question was whether the processing of cotton-seed oilcakes created a distinct commodity as mechanically produced cattle-feed or whether the product retained its identity as oilcakes. The HC found that the Tribunal had not examined the issue in the correct legal perspective and that the existing record was insufficient for a final determination, so the reference was left to be decided afresh by the Tribunal. Case-Laws VAT and Sales Tax Tue, 28 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152806