TaxTMI 
TaxTMI 
1960 (4) TMI 54
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Act of 1953. The entry in question is as follows: "Cattle-feeds including fodder and other concentrates but excluding cotton seed". 3.. If super-mindif falls within Entry 6 of Schedule A there can be no question that it is not subject to the payment of tax, because Schedule A deals with what is called tax-free goods. If, on the other hand, supermindif does not fall within Entry 6 it follows that it would be subject to the payment of sales tax. 4.. The view which the Additional Collector has taken is that the tax is payable under the Bombay Sales Tax Act, 1953 (Amended) on the sale of super-mindif, and it is the correctness of this view which Mr. Palkhiwala on behalf of the appellants has challenged on this appeal. 5.. Referring....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s with mineral mixtures for proper nourishment of cattle. The letter went on to state that super-mindif which is rich in the contents of calcium and phosphorus could be treated as concentrate for feeding cattle. It is true that is the opinion of an Agricultural Chemist, but even so, it has considerable value and there can be no doubt upon this letter that that authority considered super-mindif as a concentrate for feeding cattle. We have next a table published by the Indian Council of Agricultural Research, New Delhi, in which reference is made to concentrates and one of the articles mentioned is mineral mixture. Then, there is evidence to show as to how this mineral mixture is prepared and the mineral mixture is prepared from sodium chlori....
X X X X Extracts X X X X
X X X X Extracts X X X X
....or cattle. As regards the reference to the entries under the Indian Railway Act the Additional Collector took the view that as the entries in the Bombay Sales Tax Act are different it would not be proper to rely upon the concessional rates given by the railway authorities. Mr. Rao for the State as conceded that super-mindif is a mineral mixture, but he argues that it is a tonic and not a cattle-feed contemplated by Entry 6. Now, because an article is a tonic it does not follow that it is not a cattle-feed. Therefore, to say that super-mindif is a tonic and, therefore, it is not a cattle-feed is really begging the question. What one has to consider as a matter of substance is whether super-mindif is a cattle-feed contemplated by Entry 6. As ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....within the limited sphere of Schedule A and if supermindif is prepared with the ingredients set out above and for the purpose for which it is prepared it would be difficult to hold that it does not fall within the expression "concentrates" within Entry 6 of Schedule A to the Bombay Sales Tax Act of 1953. The Legislature intended to make the entry cattle-feeds as wide as possible and, therefore, it was stated that cattle-feeds will include fodder and also other concentrates, but would exclude cotton seed only, and if one has to read the entry as it is worded, it would be reasonable to hold that super-mindif would fall within Entry 6. Mr. Rao argues that in order to make an article a concentrate within the meaning of Entry 6 it must be done b....