https://www.taxtmi.com/caselaws?id=153542 Sales tax exemption for 'chunni' was denied because 'fodder' in the common parlance sense was limited to roughages such as green grass, hay, bhusa and kadbi, and did not extend to concentrates or mixed cattle feed. The exclusion of cotton-seed and oil-cakes from the entry did not enlarge the scope of the exemption to cover all cattle feed. 'Chunni' was also found to be distinct from both husk and bran, so it did not qualify for exemption under the notification covering husk of grains, cereals, pulses and rice, and bran. The exemption claim was rejected under both the statutory schedule entry and the notification. en-us Thu, 23 Oct 1980 00:00:00 +0530 Wed, 24 Jul 2013 16:48:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153542 Sales tax exemption for 'chunni' was denied because 'fodder' in the common parlance sense was limited to roughages such as green grass, hay, bhusa and kadbi, and did not extend to concentrates or mixed cattle feed. The exclusion of cotton-seed and oil-cakes from the entry did not enlarge the scope of the exemption to cover all cattle feed. 'Chunni' was also found to be distinct from both husk and bran, so it did not qualify for exemption under the notification covering husk of grains, cereals, pulses and rice, and bran. The exemption claim was rejected under both the statutory schedule entry and the notification. Case-Laws VAT and Sales Tax Thu, 23 Oct 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153542