1980 (1) TMI 176

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....these cases, two questions are sought to be referred to this Court by means of applications under section 15(3A) of the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as "the Act"). The assessee, M/s. Bhagchand Rewachand of Ajmer, is a commission agent and is dealing in cereals and pulses including suji, maida, atta as well as in bhusi and chamber. By a notification issued by the State ....

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.... applicant that wheat bran is used for feeding the cattle and not for human consumption. This has also not been challenged by the department. * * * As already said above, the fact that wheat bran is used as cattle feed has not been repudiated by the department." In view of the concession made on behalf of the revenue before the Board of Revenue that chauper as sold by the assessee is used....

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....be treated as bhusi of rice. It is not denied before us that chauper which is sold by the assessee, is commercially used as cattle feed and is commonly sold for that purpose. It is also not denied that cattle feed is exempted from payment of sales tax. In our view, chamber is merely the husk of wheat, which is separated when powdered wheat or flour is passed through sieves and is not wheat bran. A....