1955 (11) TMI 26

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....s murghi dana or chicken feed is exempt from tax under the East Punjab General Sales Tax Act, 1948. The suit in this case was brought by certain dealers in murghi dana for a declaration that this particular commodity was not subject to sales tax and this claim rested on the ground that the Schedule to the Act containing a list of the articles exempted from tax included wheat and wheat flour and th....

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....ble to tax. Murghi dana as such is not mentioned in the Schedule. Wheat and its flour are mentioned and the question is whether murghi dana can be called wheat or wheat flour. The evidence shows and there is no dispute about this fact either that murghi dana is made up largely of such grains of wheat as get shrivelled up and otherwise damaged and such grains are therefore taken out being unfit for....

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.... analysis murghi dana is mostly com- posed of condemned wheat and only a small quantity of some other product. The straight way to look at this matter is to ask if an ordinary person would ever confuse or identify this commodity called murghi dana with what is ordinarily called wheat or wheat flour, and I have not the slightest doubt that this can never happen and as ordinarily understood therefor....