https://www.taxtmi.com/caselaws?id=197106 De-oiled rice bran, after processing and sale as poultry feed, cattle feed and feed supplement, was treated as animal feed rather than raw husk or bran of cereals and pulses. The First Schedule entry for animal feed and feed supplements applied because the commodity had undergone processing and was used as feed, while the Third Schedule entry covered only unprocessed husk and bran. Where the competing classifications were capable of two views, the exemption entry was applied in favour of the assessee. The commodity was therefore held eligible for tax exemption under the First Schedule, not taxable under the Third Schedule. en-us Wed, 06 Oct 2010 00:00:00 +0530 Wed, 27 Dec 2017 11:25:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197106 De-oiled rice bran, after processing and sale as poultry feed, cattle feed and feed supplement, was treated as animal feed rather than raw husk or bran of cereals and pulses. The First Schedule entry for animal feed and feed supplements applied because the commodity had undergone processing and was used as feed, while the Third Schedule entry covered only unprocessed husk and bran. Where the competing classifications were capable of two views, the exemption entry was applied in favour of the assessee. The commodity was therefore held eligible for tax exemption under the First Schedule, not taxable under the Third Schedule. Case-Laws VAT and Sales Tax Wed, 06 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197106