https://www.taxtmi.com/caselaws?id=156535 Wheat bran and bran flakes qualified for sales tax exemption as cattle feed under the exemption notification, because the notification covered the commodity as such and did not require exclusive use as cattle feed; the possibility of other uses did not defeat the exemption. Bran flakes were treated as another form of wheat bran and received the same exemption. Administrative charges shown separately in sale bills were not includible in taxable turnover, as they were fixed by the Government, collected only for remittance to the Civil Supplies Department, and constituted reimbursable post-sale charges rather than part of the sale price. en-us Thu, 09 Aug 1990 00:00:00 +0530 Sat, 21 Sep 2013 14:41:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156535 Wheat bran and bran flakes qualified for sales tax exemption as cattle feed under the exemption notification, because the notification covered the commodity as such and did not require exclusive use as cattle feed; the possibility of other uses did not defeat the exemption. Bran flakes were treated as another form of wheat bran and received the same exemption. Administrative charges shown separately in sale bills were not includible in taxable turnover, as they were fixed by the Government, collected only for remittance to the Civil Supplies Department, and constituted reimbursable post-sale charges rather than part of the sale price. Case-Laws VAT and Sales Tax Thu, 09 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156535