1984 (4) TMI 264

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.... by the assessee is whether the mixture of maize with rice bran and molasses is eligible for exemption under the Notification No. II(1) Commercial Taxes and Religious Endowments 316/79 dated 12th April, 1979. The Tribunal has taken the view that since maize has not been exempted by virtue of any notification, the mixture of maize with rice bran and molasses cannot be exempted from tax. The said de....

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....-cakes and cotton seeds. Thus, the exemption conferred by the notification is restricted to hay, straw or rice bran or husk and dust of pulses and grams, which are normally used as cattle feed. The assessee admittedly has sold cattle feed manufactured out of rice bran and maize mixed with molasses. According to the learned counsel for the assessee, what the assessee had sold is nothing but cattle ....

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....during the period in question cannot be said to be one covered by the exemption under the said notification. 2.. The learned counsel for the assessee then contends that the sale of maize itself has been exempted under Notification No. 89 of 1970 dated 14th March, 1970 and therefore the mixture of maize (which is an exempted item) and rice bran (which is also an exempted item) should also be taken....