TaxTMI 
TaxTMI 
2007 (4) TMI 363
X X X X Extracts X X X X
X X X X Extracts X X X X
....ave granted. A short question which arises for determination in this civil appeal is whether "dog feed" and "cat feed" sold by the appellant-assessee attract nil rate of duty under entry 5 of the First Schedule to the Karnataka Value Added Tax Act, 2003 (hereinafter referred to as, "the Act"). The said entry was inserted vide Karnataka Act No. 27 of 2005 with effect from June 7, 2005. We quote herein below entry 5 of the First Schedule to the Act: "5. Animal feed and feed supplements, namely, processed commodity sold as poultry feed, cattle feed, pig feed, fish feed, fish meal, prawn feed, shrimp feed and feed supplements and mineral mixture concentrates, intended for use as feed supplements including de-oiled cake and wheat bran."....
X X X X Extracts X X X X
X X X X Extracts X X X X
....in between each category the expression "and" was used to make it clear that in addition to first category, second category is also covered and in addition to second category, third category is also covered. The word "and" has been used in the sense of "also" or "as well as". It is further submitted that each of the three parts of entry 5 mentioned above are quite independent of each other. Each part is complete by itself and is capable of operating independently. Thus, for instance, the first part covering animal feed is a complete and stand alone item capable of operating independently. Similar is the position in respect of second part and third part of the entry. None of these three parts depend upon each other in any way. It is further ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hat too for some named animals only. Animal feed may be of different types and varieties. Frozen variety of animal feed is often limited to raw meat or sea food where little or no preparation is needed. It is further submitted that there is no warrant or justification for reading the entry in such a way so as to limit or restrict the scope and ambit of the first category which is a stand alone category covering "animal feed". The said expression "animal feed" as used in the entry is totally unqualified and unrestricted and it covers all types and varieties of animal feed. We do not find any merit in the arguments. The above quoted entry 5 shows that animal feed and feed supplements is one category. It is after the expression "animal f....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rned with cat feed and dog feed. Cat feed carries a fishy smell on account of processing. However, cat feed though processed is not put in entry 5. Similarly, dog feed is also excluded from entry 5. In the circumstances, we do not find any merit in the arguments advanced on behalf of the assessee. Before concluding, we may refer to the judgment of this court in the case of Vidyacharan Shukla v. Khubchand Baghel reported in AIR 1964 SC 1099 on which reliance has been placed by the assessee. In that case section 29(2) of the Limitation Act, 1908 came for interpretation. One of the questions which arose for determination in that case was whether section 29(2) would apply to a case where there was a difference in the period of limitation pre....