https://www.taxtmi.com/caselaws?id=157971 Cattle feed made from rice bran with molasses and salt remained exempt under the relevant notification because the additives were used only to improve taste and did not alter the product's essential character. The assessing authority's narrow view that exemption applied only to rice bran sold in isolation was rejected. The Tribunal's reasoning was approved, and the revision failed. The departmental challenge to the exemption was therefore dismissed, confirming that the composite feed qualified for exemption under the notification. en-us Wed, 30 Nov 1994 00:00:00 +0530 Mon, 14 Oct 2013 15:47:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157971 Cattle feed made from rice bran with molasses and salt remained exempt under the relevant notification because the additives were used only to improve taste and did not alter the product's essential character. The assessing authority's narrow view that exemption applied only to rice bran sold in isolation was rejected. The Tribunal's reasoning was approved, and the revision failed. The departmental challenge to the exemption was therefore dismissed, confirming that the composite feed qualified for exemption under the notification. Case-Laws VAT and Sales Tax Wed, 30 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157971