https://www.taxtmi.com/caselaws?id=154526 Gowar churi or korma was treated as a separate cattle feed and not as gowar in common parlance or commercial understanding, so it fell within the cattle-feed exemption in entry 9 of the Schedule to the Rajasthan Sales Tax Act, 1954. A notification under section 5 prescribing tax on gowar in all its forms operated only as a rate provision and could not override or nullify the statutory exemption granted by the Schedule under section 4(1). The result is that gowar churi or korma remains exempt from sales tax, and the rate notification does not defeat that exemption. en-us Tue, 27 Aug 1985 00:00:00 +0530 Fri, 23 Aug 2013 13:11:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154526 Gowar churi or korma was treated as a separate cattle feed and not as gowar in common parlance or commercial understanding, so it fell within the cattle-feed exemption in entry 9 of the Schedule to the Rajasthan Sales Tax Act, 1954. A notification under section 5 prescribing tax on gowar in all its forms operated only as a rate provision and could not override or nullify the statutory exemption granted by the Schedule under section 4(1). The result is that gowar churi or korma remains exempt from sales tax, and the rate notification does not defeat that exemption. Case-Laws VAT and Sales Tax Tue, 27 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154526