https://www.taxtmi.com/caselaws?id=156181 The amended sales tax exemption for cattle feed continued to cover mixtures of rice bran, wheat bran, husk, and dust of pulses and grams, even when molasses or salt were added. The amendment of 12 April 1979 did not indicate an intention to withdraw the benefit from mixtures of the enumerated commodities, and the added admixture did not alter their essential character. Applying earlier rulings, the Madras HC held that molasses used as a sweetening agent did not take the goods outside the exemption. The assessment denying exemption was therefore unsustainable, and the petitioner remained entitled to the notified relief. en-us Thu, 19 Nov 1987 00:00:00 +0530 Mon, 16 Sep 2013 11:53:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156181 The amended sales tax exemption for cattle feed continued to cover mixtures of rice bran, wheat bran, husk, and dust of pulses and grams, even when molasses or salt were added. The amendment of 12 April 1979 did not indicate an intention to withdraw the benefit from mixtures of the enumerated commodities, and the added admixture did not alter their essential character. Applying earlier rulings, the Madras HC held that molasses used as a sweetening agent did not take the goods outside the exemption. The assessment denying exemption was therefore unsustainable, and the petitioner remained entitled to the notified relief. Case-Laws VAT and Sales Tax Thu, 19 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156181