https://www.taxtmi.com/caselaws?id=154528 De-oiled rice bran was treated as cattle fodder because the relevant test was its actual use, and no use other than as fodder was shown on the material before the HC. The Court held that technical or commercial distinction from rice bran did not override the practical position that the commodity served only as cattle fodder. As the exempt entry covered cattle fodder, the commodity fell within the exemption and could not be taxed without a specific notification bringing it into the tax net. The revenue's revision therefore failed. en-us Tue, 07 Aug 1984 00:00:00 +0530 Fri, 23 Aug 2013 13:20:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154528 De-oiled rice bran was treated as cattle fodder because the relevant test was its actual use, and no use other than as fodder was shown on the material before the HC. The Court held that technical or commercial distinction from rice bran did not override the practical position that the commodity served only as cattle fodder. As the exempt entry covered cattle fodder, the commodity fell within the exemption and could not be taxed without a specific notification bringing it into the tax net. The revenue's revision therefore failed. Case-Laws VAT and Sales Tax Tue, 07 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154528