https://www.taxtmi.com/caselaws?id=348715 Jau Ghat (Mota Anaj) was treated as exempt cattle fodder because its ordinary commercial use and common parlance meaning showed it was generally and normally used as fodder, not as taxable goods under the Uttar Pradesh trade tax law. The HC noted that the first appellate authority had accepted this classification on the material before it, while the Tribunal set that finding aside without independent reasons or a legally sustainable basis. A special or occasional use for human consumption did not alter the commodity's essential character where its normal use remained cattle fodder. The Tribunal's assessment was therefore set aside and the exemption restored. en-us Fri, 08 Sep 2017 00:00:00 +0530 Thu, 28 Sep 2017 07:07:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348715 Jau Ghat (Mota Anaj) was treated as exempt cattle fodder because its ordinary commercial use and common parlance meaning showed it was generally and normally used as fodder, not as taxable goods under the Uttar Pradesh trade tax law. The HC noted that the first appellate authority had accepted this classification on the material before it, while the Tribunal set that finding aside without independent reasons or a legally sustainable basis. A special or occasional use for human consumption did not alter the commodity's essential character where its normal use remained cattle fodder. The Tribunal's assessment was therefore set aside and the exemption restored. Case-Laws VAT and Sales Tax Fri, 08 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348715