https://www.taxtmi.com/caselaws?id=196098 Poultry feed supplements and concentrates were construed in their commercial and practical sense as part of "balanced poultry feeds" under the exemption notification dated 31-1-1985. The court held that ordinary maintenance feed is different from a balanced feed, which includes vitamins and concentrates needed for proper nutrition, health and production, including egg-laying capacity. Because such concentrates are essential to nutritional balance, they fall within the exemption entry and cannot be treated as merely separate feed items. The turnover of the poultry feed supplements was therefore exempt, and the assessment and recovery could not be sustained. en-us Wed, 11 Dec 1996 00:00:00 +0530 Sat, 18 Nov 2017 18:18:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196098 Poultry feed supplements and concentrates were construed in their commercial and practical sense as part of "balanced poultry feeds" under the exemption notification dated 31-1-1985. The court held that ordinary maintenance feed is different from a balanced feed, which includes vitamins and concentrates needed for proper nutrition, health and production, including egg-laying capacity. Because such concentrates are essential to nutritional balance, they fall within the exemption entry and cannot be treated as merely separate feed items. The turnover of the poultry feed supplements was therefore exempt, and the assessment and recovery could not be sustained. Case-Laws VAT and Sales Tax Wed, 11 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196098