2000 (3) TMI 975

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....s as follows: M.C. AGRAWAL, J.-By this petition under section 11 of the U.P. Sales Tax Act, 1948, the revisionist challenges an order dated October 21, 1991, passed by the Sales Tax Tribunal, Meerut, whereby it dismissed the Second Appeal No. 151 of 1991 of the dealer for the assessment year 1985-86.   2. I have heard the learned counsel for the revisionist Sri Rakesh Kumar Agarwal and Sri K.M. Sahai, learned counsel for the respondent. 3.. The revisionist purchased damaged wheat from the Food Corporation of India, that is not fit for human consumption and after converting it into cattle fodder, sells the commodity which he claims to be cattle fodder exempt from sales tax. 4.. An assessment was made ex parte for the year u....

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....-oiled rice bran or de-oiled rice husk are cattle fodder and nothing else can be treated as cattle fodder for the purposes of this section is not correct. The aforesaid items have been stated in the definition only by way of illustration. Anything that is called the cattle fodder in the general or trade sense of the word has to be treated as such unless it comes within the excluded items, namely, oil-cake, rice polish, rice bran or rice husk. The definition is only illustrative and excludes certain specific items and includes certain items by way of illustration. Therefore, a thing which is admitted to be cattle fodder and is not within the excluded items has to be treated as cattle fodder and by virtue of the aforesaid notification, no tax....

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....ged wheat which is unfit for human consumption subject to the restriction to sell only on conversion into cattle fodder by grinding it. Based on this material, the High Court came to the conclusion that the expression, "cattle fodder" includes the damaged wheat which is sold by the respondent-dealer and thus his claim for exemption is allowed. 3.. In this appeal, the learned counsel for the appellant contended that the definition of "cattle fodder" should be understood in the manner stated in the notification and even in ordinary sense with reference to the trade with which we are concerned, the cattle fodder would not include damaged wheat though it may be a feed for cattle. He submitted that all that is fed to cattle would not be fodde....