https://www.taxtmi.com/caselaws?id=163038 For assessment years before the 10.10.1994 amendment, cattle feed sold as a concentrate and tonic for cattle fell within the ordinary scope of "cattle fodder" under the exemption entry, as already judicially construed. The later amendment excluding cattle feed operated prospectively and did not affect the pre-amendment period. On that basis, the assessee's cattle feed remained covered by the exemption from trade tax for the relevant years. en-us Tue, 11 Sep 2007 00:00:00 +0530 Thu, 20 Mar 2014 16:53:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163038 For assessment years before the 10.10.1994 amendment, cattle feed sold as a concentrate and tonic for cattle fell within the ordinary scope of "cattle fodder" under the exemption entry, as already judicially construed. The later amendment excluding cattle feed operated prospectively and did not affect the pre-amendment period. On that basis, the assessee's cattle feed remained covered by the exemption from trade tax for the relevant years. Case-Laws VAT and Sales Tax Tue, 11 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163038