https://www.taxtmi.com/caselaws?id=161866 The sales tax exemption notification was construed to include cattle feed within cattle fodder, except for the items expressly excluded by the notification, namely oil-cake, rice polish, rice bran and rice husk. The specified inclusive list covered green fodder, chuni, bhusi, chhilka, chokar, javi, gowar, de-oiled cake, de-oiled rice polish, de-oiled rice bran and de-oiled rice husk. As the department did not establish that the assessee dealt in any excluded commodity, the feed in question remained within the exempt category and the revision was dismissed. en-us Tue, 19 Jul 2005 00:00:00 +0530 Mon, 10 Feb 2014 12:50:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161866 The sales tax exemption notification was construed to include cattle feed within cattle fodder, except for the items expressly excluded by the notification, namely oil-cake, rice polish, rice bran and rice husk. The specified inclusive list covered green fodder, chuni, bhusi, chhilka, chokar, javi, gowar, de-oiled cake, de-oiled rice polish, de-oiled rice bran and de-oiled rice husk. As the department did not establish that the assessee dealt in any excluded commodity, the feed in question remained within the exempt category and the revision was dismissed. Case-Laws VAT and Sales Tax Tue, 19 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161866