https://www.taxtmi.com/caselaws?id=163899 Damaged foodgrains sold under tender conditions for exclusive use as cattle feed fall within the tax-free category in Schedule A of the Punjab Value Added Tax Act, 2005. Section 16 bars levy of tax on goods specified in Schedule A and also prohibits any person from charging tax on their sale. Applying the commercial and intended use of the commodity, the Court treated damaged rice meant only for cattle feed as covered by the exemption entry for cattle feed, with feed supplements and related fodder terms read broadly. VAT and sales tax therefore cannot be charged on such sales. en-us Fri, 06 Feb 2009 00:00:00 +0530 Tue, 18 Nov 2014 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163899 Damaged foodgrains sold under tender conditions for exclusive use as cattle feed fall within the tax-free category in Schedule A of the Punjab Value Added Tax Act, 2005. Section 16 bars levy of tax on goods specified in Schedule A and also prohibits any person from charging tax on their sale. Applying the commercial and intended use of the commodity, the Court treated damaged rice meant only for cattle feed as covered by the exemption entry for cattle feed, with feed supplements and related fodder terms read broadly. VAT and sales tax therefore cannot be charged on such sales. Case-Laws VAT and Sales Tax Fri, 06 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163899