https://www.taxtmi.com/caselaws?id=155922 Binola chhilka, used as an additive in cattle feed, was held to fall within the ordinary meaning of "fodder" in entry 34 of Schedule B to the Haryana General Sales Tax Act, 1973. Because the Act and Rules did not define "fodder" and there was no evidence of any special commercial meaning, the court applied the term's ordinary sense and treated cottonseed chhilka as residual roughage forming a staple part of animal food. The exclusion in entry 34 covered oil-cakes, guar giri, and chhilka of foodgrains and pulses, but not cottonseed chhilka. Binola chhilka was therefore treated as exempt from tax. en-us Wed, 27 Sep 1989 00:00:00 +0530 Tue, 10 Sep 2013 18:35:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155922 Binola chhilka, used as an additive in cattle feed, was held to fall within the ordinary meaning of "fodder" in entry 34 of Schedule B to the Haryana General Sales Tax Act, 1973. Because the Act and Rules did not define "fodder" and there was no evidence of any special commercial meaning, the court applied the term's ordinary sense and treated cottonseed chhilka as residual roughage forming a staple part of animal food. The exclusion in entry 34 covered oil-cakes, guar giri, and chhilka of foodgrains and pulses, but not cottonseed chhilka. Binola chhilka was therefore treated as exempt from tax. Case-Laws VAT and Sales Tax Wed, 27 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155922