1978 (2) TMI 196

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....r 1970-71, the assessee who is the revision-petitioner before us claimed exemption from his turnover in respect of tapioca. The nature of his business was shown as "cattle feed". The total returned turnover was Rs. 6,31,608.23, on which exemption claimed was Rs. 92,349.00. The exemption was claimed in respect of the taxable turnover under section 9 of the Sales Tax Act read with entry 10 of the Th....

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....d held that the exemption was wrongly allowed and added the turnover in respect of tapioca for the assessment. This was sustained on appeal by the Sales Tax Appellate Tribunal. The assessee has come up in revision. 3.. We think that on the terms of the entry as it stands, the assessee must succeed. The exemption granted is-leaving out the unnecessary words-for "vegetables used for human consump....

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....tified in limiting the scope of the expression "tapioca" by including the limitation that it must be "used for human consumption" and in denying the benefit of the exemption in this case on the ground that the tapioca in question was used as "cattle feed" and not for human consumption. The scope and the purpose of an inclusive definition has often enough come up for judicial notice. It is enough t....

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....hing more. In other words, the test seems to be not the actual use, but the potentiality of use and capability for use for human consumption. Not infrequently, vegetables purchased for use for human consumption are diverted for feeding cattle or dogs or other pet animals; and sometimes cattle and pet animals do have a go at vegetables stored and meant for human consumption. We do not think that th....