https://www.taxtmi.com/caselaws?id=196138 Poultry feed supplements were treated as covered by the exemption entry for "Balanced Poultry Feeds" under the 31 January 1985 notification, because an earlier Division Bench had already construed the entry that way. The HC followed that binding interpretation and found that notices issued on the contrary premise under the U.P. Sales Tax Act and the Central Sales Tax Act could not stand. Relief for assessment year 1985-86 was not pursued because the consequential assessment had already been quashed, and the writ challenge succeeded against the notices. en-us Thu, 13 Nov 1997 00:00:00 +0530 Mon, 20 Nov 2017 14:30:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196138 Poultry feed supplements were treated as covered by the exemption entry for "Balanced Poultry Feeds" under the 31 January 1985 notification, because an earlier Division Bench had already construed the entry that way. The HC followed that binding interpretation and found that notices issued on the contrary premise under the U.P. Sales Tax Act and the Central Sales Tax Act could not stand. Relief for assessment year 1985-86 was not pursued because the consequential assessment had already been quashed, and the writ challenge succeeded against the notices. Case-Laws VAT and Sales Tax Thu, 13 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196138