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    <title>2025 (12) TMI 1381 - SC Order</title>
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    <description>Whether poultry feed supplements sold under brand names fell within the exempt entry &quot;poultry feed&quot; or were taxable as medicines/drugs was the dominant issue. The HC held that the Tribunal misdirected itself in treating the goods as medicines/drugs and, relying on the Trade Tax Commissioner&#039;s circular, concluded they were &quot;balanced poultry feed&quot; covered by the &quot;poultry feed&quot; entry and entitled to exemption from trade tax. The SC found no ground to interfere and dismissed the SLP, leaving the HC&#039;s classification and exemption undisturbed.</description>
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    <pubDate>Mon, 15 Dec 2025 00:00:00 +0530</pubDate>
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      <title>2025 (12) TMI 1381 - SC Order</title>
      <link>https://www.taxtmi.com/caselaws?id=783841</link>
      <description>Whether poultry feed supplements sold under brand names fell within the exempt entry &quot;poultry feed&quot; or were taxable as medicines/drugs was the dominant issue. The HC held that the Tribunal misdirected itself in treating the goods as medicines/drugs and, relying on the Trade Tax Commissioner&#039;s circular, concluded they were &quot;balanced poultry feed&quot; covered by the &quot;poultry feed&quot; entry and entitled to exemption from trade tax. The SC found no ground to interfere and dismissed the SLP, leaving the HC&#039;s classification and exemption undisturbed.</description>
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