https://www.taxtmi.com/caselaws?id=163037 The notification dated 1 October 1994 was construed on its plain language, and cattle feed was treated as distinct from the exempt entry "cattle fodder"; no limiting word such as "balanced" was read into cattle feed. On that construction, the earlier exemption was withdrawn for cattle feed of all kinds and forms from that date, so it was not exempt from tax. However, the product's exact character could not be finally determined on the existing record, because its constituents and productivity effect required chemical examination and expert opinion. The matter was therefore remitted for fresh adjudication on whether the product was balanced cattle feed or otherwise. en-us Mon, 29 Oct 2007 00:00:00 +0530 Sat, 20 Dec 2014 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163037 The notification dated 1 October 1994 was construed on its plain language, and cattle feed was treated as distinct from the exempt entry "cattle fodder"; no limiting word such as "balanced" was read into cattle feed. On that construction, the earlier exemption was withdrawn for cattle feed of all kinds and forms from that date, so it was not exempt from tax. However, the product's exact character could not be finally determined on the existing record, because its constituents and productivity effect required chemical examination and expert opinion. The matter was therefore remitted for fresh adjudication on whether the product was balanced cattle feed or otherwise. Case-Laws VAT and Sales Tax Mon, 29 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163037