1973 (11) TMI 65

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....NDRA, J.-The petitioner is a registered company. At its factory at Kanpur it produces various kinds of oil from oil-seeds. It established a solvent extraction plant for recovery of oil from oil-cakes and rice bran. In the course of sales tax assessment proceedings the petitioner claimed that the solvent rice bran sold by it was exempt from tax. The Sales Tax Officer did not agree and by an assessm....

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....d together with a portion of the polishing. This separated layer is called 'rice bran'. The quantity of rice bran obtained is variable as it depends upon the degree of polishing. Bran constitutes roughly 6 to 10 per cent of paddy rice. Bran is normally used as cattle feed." The petitioner processes paddy as follows: During the process of shelling and husking the paddy in order to get the grain ....

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....956, the State Government issued another notification modifying the earlier one. Under it, "cattle fodder including green fodder, chuni, bhusi, chhilka, chokar, cotton seed, gowar and oil-cake" were all exempted from tax. According to the petitioner, the de-oiled rice bran is either cattle fodder, or chuni, or oil-cake within the meaning of this notification and so, it is exempt from tax. The S....

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.... the utility of de-oiled rice bran as an animal feed is not yet known to many compound feed manufacturers. This statement in an official report coupled with the allegation in paragraph 15 of the writ petition that de-oiled rice bran is used as a cattle feed, and coupled with the significant fact that this assertion in the writ petition has not as such been denied in the counter-affidavit, leads us....