https://www.taxtmi.com/caselaws?id=392082 Inter-State sales of wheat bran qualified for exemption only if the goods were in fact sold for use as cattle feed. The exemption could not be denied on the existing record because the assessing authority had not made the necessary factual inquiry into whether the wheat bran was actually cattle feed or was sold for that purpose. The first appellate authority likewise lacked an independent factual basis to uphold the denial. The matter required reconsideration on evidence, with the assessee to establish the factual foundation for the exemption claim, and was remitted for fresh fact-finding and decision. en-us Wed, 29 Jan 2020 00:00:00 +0530 Thu, 13 Feb 2020 08:11:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392082 Inter-State sales of wheat bran qualified for exemption only if the goods were in fact sold for use as cattle feed. The exemption could not be denied on the existing record because the assessing authority had not made the necessary factual inquiry into whether the wheat bran was actually cattle feed or was sold for that purpose. The first appellate authority likewise lacked an independent factual basis to uphold the denial. The matter required reconsideration on evidence, with the assessee to establish the factual foundation for the exemption claim, and was remitted for fresh fact-finding and decision. Case-Laws VAT and Sales Tax Wed, 29 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392082