1978 (4) TMI 224

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....ur opinion: "Whether, on the facts and in the circumstances of the case, the Additional Revising Authority was legally justified in its finding that the rice bran (kana) is a cattle fodder within the meaning of Notification No. ST-3471/X dated 16th July, 1956?" The assessee manufactures rice. In the course of milling paddy for the manufacture of rice, apart from rice, rice bran is also produced. T....

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....or the purpose of extracting oil. It also held that the primary use of rice bran was as a food for cattle. The learned standing counsel contended that inasmuch as rice bran was also used for the purpose of extracting oil, it could not be treated as a cattle fodder. On the findings recorded by the Judge (Revisions), it is difficult to accept this contention. It cannot be denied that rice bran is....