https://www.taxtmi.com/caselaws?id=161158 Rice bran was treated as cattle feed because its primary use and accepted commercial understanding placed it within the Schedule exemption under the Rajasthan Sales Tax Act, 1954, so it remained exempt from tax. The exemption under section 4(1) operated independently of the rate-fixing power under section 5, and a notification prescribing tax rates could not override a specific statutory exemption. The stated result was that the revision succeeded and the contrary orders of the subordinate authorities were set aside. en-us Tue, 10 Jun 1997 00:00:00 +0530 Tue, 07 Jan 2014 18:31:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161158 Rice bran was treated as cattle feed because its primary use and accepted commercial understanding placed it within the Schedule exemption under the Rajasthan Sales Tax Act, 1954, so it remained exempt from tax. The exemption under section 4(1) operated independently of the rate-fixing power under section 5, and a notification prescribing tax rates could not override a specific statutory exemption. The stated result was that the revision succeeded and the contrary orders of the subordinate authorities were set aside. Case-Laws VAT and Sales Tax Tue, 10 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161158