https://www.taxtmi.com/caselaws?id=167743 Feed supplements such as proteins, salts, minerals, vitamins, antibiotics and coccidiostats may qualify as "poultry feed" under an exemption entry when read in its commercial and functional sense. The stated principle is that an item need not be used exclusively as feed if it forms part of poultry nutrition within the exempted class. On that reasoning, the exemption could not be denied merely because the individual ingredients also have other uses, and the tax appeal was dismissed. en-us Thu, 17 Jan 2013 00:00:00 +0530 Sat, 03 Jan 2015 13:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167743 Feed supplements such as proteins, salts, minerals, vitamins, antibiotics and coccidiostats may qualify as "poultry feed" under an exemption entry when read in its commercial and functional sense. The stated principle is that an item need not be used exclusively as feed if it forms part of poultry nutrition within the exempted class. On that reasoning, the exemption could not be denied merely because the individual ingredients also have other uses, and the tax appeal was dismissed. Case-Laws VAT and Sales Tax Thu, 17 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167743