https://www.taxtmi.com/caselaws?id=163039 An inclusive exemption entry for "cattle fodder" was held to cover cattle feed sold as "Parag Pashu Aahar" because the term was given wide trade meaning and was not confined to roughage; the product was admittedly fed to cattle and was not expressly excluded under the 1985 notification, so it remained exempt from trade tax. The later notification of 1 October 1994, which specifically excluded cattle feed, was held to operate prospectively only and could not be applied to earlier assessment years. Accordingly, the turnover of cattle feed for the years in question was not liable to tax. en-us Tue, 11 Sep 2007 00:00:00 +0530 Sat, 27 Dec 2014 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163039 An inclusive exemption entry for "cattle fodder" was held to cover cattle feed sold as "Parag Pashu Aahar" because the term was given wide trade meaning and was not confined to roughage; the product was admittedly fed to cattle and was not expressly excluded under the 1985 notification, so it remained exempt from trade tax. The later notification of 1 October 1994, which specifically excluded cattle feed, was held to operate prospectively only and could not be applied to earlier assessment years. Accordingly, the turnover of cattle feed for the years in question was not liable to tax. Case-Laws VAT and Sales Tax Tue, 11 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163039