https://www.taxtmi.com/caselaws?id=161069 Di-calcium phosphate (animal feed grade) was held not to fall within the exempt entries for "balanced feed for cattle and pig" or "balanced poultry feed" under the West Bengal Sales Tax Act, 1994, because balanced feed means a complete multi-ingredient feed and not a nutrient or additive used to supplement ordinary feed. The goods were treated as a separate commercial commodity and therefore remained taxable. As the goods were not exempt, valid way bills were required for importation; seizure for non-production of way bills and the consequential penalties were upheld as lawful. The applications were dismissed and the seizure and penalty proceedings sustained. en-us Wed, 15 Dec 1999 00:00:00 +0530 Tue, 31 Dec 2013 15:12:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161069 Di-calcium phosphate (animal feed grade) was held not to fall within the exempt entries for "balanced feed for cattle and pig" or "balanced poultry feed" under the West Bengal Sales Tax Act, 1994, because balanced feed means a complete multi-ingredient feed and not a nutrient or additive used to supplement ordinary feed. The goods were treated as a separate commercial commodity and therefore remained taxable. As the goods were not exempt, valid way bills were required for importation; seizure for non-production of way bills and the consequential penalties were upheld as lawful. The applications were dismissed and the seizure and penalty proceedings sustained. Case-Laws VAT and Sales Tax Wed, 15 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161069