TaxTMI 
TaxTMI 
2007 (10) TMI 561
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....after October 1, 1994, "balanced cattle feed" was made taxable under the Notification No. TT-2-3403/X-9 (116)-94-U.P. Act 15-48-Order-94 dated October 1, 1994, while the cattle feed manufactured and sold by it was not balanced cattle feed. Submission of the dealer was that the cattle feed sold by the dealer did not contain any vitamin and was provided to cattle, to make the ordinary food tasty. The assessing authority has not accepted the plea of the dealer and levied the tax on such cattle feed on the turnover after October 1, 1994 under the aforesaid Notification No. TT-2-3403/XI-9 (116)-94-U.P. Act 15-48-Order-94 dated October 1, 1994 at the rate of five per cent treating it as balanced cattle feed. Being aggrieved by the order of the assessing authority, dealer filed appeals before the Deputy Commissioner (Appeals), Trade Tax, Gorakhpur. The Deputy Commissioner (Appeals), Trade Tax, Gorakhpur vide order dated January 20, 1999, dismissed both the appeals. Being aggrieved by the order, dealer further filed second appeals before the Tribunal. The Tribunal by the impugned order allowed the appeals and granted exemption on the turnover of such cattle feed even after October 1, 1994.....
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.... balanced cattle feed has only been made taxable. Therefore, cattle feed other than balanced cattle feed was still exempted from tax falls under the entry "cattle fodder", in view of the decision of this court in the case of Commissioner of Trade Tax v. Paras Ram Lakshi Ram reported in [2005] 41 STR 42 and in the case of Cattle Feed Plant, Pradeshik Co-operative Diary Federation Ltd., Meerut v. Commissioner of Trade Tax reported in [2005] 42 STR 819. He submitted that the decision of the learned single judge of this court in the case of Cattle Feed Plant, Pradeshik Co-operative Diary Federation Ltd., Meerut v. Commissioner of Trade Tax [2005] 42 STR 819 has been accepted and followed by the Division Bench in Writ Petition No. 164 of 1989 Liptons India Ltd. v. State of U.P. decided on April 17, 2007(1). He submitted that the Division Bench of this court in the case of Friends Modicon (P) Ltd. v. State of U.P. reported in [1997] UPTC 427 has held that the cattle feed which increases productivity and consists of concentrate and vitamin is balanced cattle feed. He submitted that unless the feed contains vitamin, it cannot be balanced cattle feed. He further submitted that the feed m....
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.... feed" is after "balanced poultry feed". Therefore, it is difficult to accept that the word "balanced" which is along with poultry feed also qualifies "cattle feed" and the exclusion is confined to balanced cattle feed only. The language of the entry is plain and unambiguous and there is no reason to give any other interpretation and to add the word "balanced" with the cattle feed which was not there. Further after balanced poultry feed there is a comma and then words "cattle feed" are mentioned, which means that "balanced poultry feed" is one word and "cattle feed" is separate and both are independent. The aforesaid view s supported by the decision of the apex court in the case of Shree Durga Distributors v. State of Karnataka reported in [2007] 7 VST 267; [2007] AIR SCW 2879, paragraph 4. The object of the notification also appears to be to exclude all "cattle feed" which are in concentrate form, or balanced cattle feed or in any other form which are held covered under the entry "cattle fodder" being fed by the cattle, by catena of decisions by this court, other courts and by the apex court. After the exclusion of the cattle feed from the entry "cattle fodder", the exemption o....
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....d." In the case of Commissioner of Income-tax, Orissa v. N.C. Budharaja Company reported in [1993] 91 STC 450 (SC); [1993] 204 ITR 412; [1993] UPTC 1335, the apex court held as follows (page 452 of STC): "The principle of adopting a liberal interpretation which advances the purpose and object of beneficent provisions cannot be carried to the extent of doing violence to the plain and simple language used in the enactment. It would not be reasonable or permissible for the court to re-write the section or substitute words of its own for the actual words employed by the Legislature in the name of giving effect to the supposed underlying object. After all, the underlying object of any provision has to be gathered on a reasonable interpretation of the language employed by the Legislature." In the case of Gurudevdatta VKSSS Maryadit v. State of Maharashtra reported in [2001] 4 SCC 534, the apex court held as follows: "Further we wish to clarify that it is a cardinal principle of interpretation of statute that the words of a statute must be understood in their natural, ordinarily or popular sense and construed according to their grammatical meaning, unless such construction lea....
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....aintenance requirement for augmenting the production for growth or fattening, for production of milk or in the case of poultry for augmenting egg-laying capacity. It is a matter of common knowledge that in the present days when maintenance of the poultry has become so costly, the poultry is not kept in a farm in a state of non-production. To make the poultry financially viable, it is but necessary to supply a balanced poultry feed to increase the production of eggs or fat and growth if the poultry is kept for consumption of its meat. The feed consists not only of that concentrates, which are essential for the maintenance of life but also other concentrates, which provide the energy required for production and vitamins are considered essential for the proper nutrition of farm stock and some of the vitamins like vitamin A and D have to be supplied to the animals through their feed. If this concept of poultry is borne in mind, it will become clear that the expression 'balanced poultry feeds' is not understood by the people conversant with keeping the poultry as merely consisting of ration for maintenance but also as comprehending ration for production purposes. The feed ....