1984 (8) TMI 305

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....iled rice bran are one and the same thing. The Commissioner took the view that both are one and the same thing and rice bran having been excluded from the term "cattle fodder", the de-oiled rice bran should be deemed to have been excluded by the notification from the term "cattle fodder", which is exempt. The Tribunal did not agree with the Commissioner and concluded that the rice bran and de-oil....

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....tle fodder". When de-oiled rice bran can be used only as "cattle fodder". the irresistible conclusion which can be arrived at is that de-oiled rice bran is nothing but cattle fodder, which is exempt from tax. The Tribunal also referred to the opinions of H.B.T.I., Kanpur, and of G.B. Pant University of Agriculture and Technology. Both support the view point that rice bran and de-oiled rice bran ar....