2011 (11) TMI 586

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....007 and affirmed the impugned assessment order dated March 22, 2005 for assessment year 2002-03 (April 1, 2002 to March 31, 2003). 3. The question of law raised by the petitioner-assessee in the present revision petition is that the assessee purchased wheat (rejected/damaged) during the relevant period for animal feed purpose only, and not for human consumption as exempted from the sales tax from various dealers of Punjab; and therefore, they were not taxable within the State of Rajasthan, the cattle feed being exempted under the goods notified vide Notification (S. No. 1027:F.4(25) FDGr.IV/92-Pt.II-21 dated September 28, 1995, of which item No. 8 in the said exemption notification read "cattle feeds excluding gowar, cottonseed, oil cake....

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....s court as annexure 1 with the revision petition, indicates that the goods in question have been purchased as cattle feed not fit for human consumption. There is no dispute that cattle feed is exempted from the payment of tax under the provisions of RST Act under the notification dated September 28, 1995, under the relevant entry No. 8. However, whether after processing, such damaged wheat was sold as cattle feed or not, is a question of fact, which was/is required to be determined with the help of evidence produced before the assessing authority or an independent enquiry made by the assessing authority to establish that damaged wheat in question was not used or sold as cattle feed but otherwise. Admittedly, no such enquiry appears to have ....

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....e of Ram Chandra Asha Ram [2001] 123 STC 415 (SC) were slightly different. The assessee purchased damaged wheat from the Food Corporation of India as damaged wheat unfit for human consumption, subject to restriction to sell only on conversion into cattle fodder and after grinding it to be sold as cattle fodder. The High Court held that the cattle fodder sold by the respondent fell under item No. 10 of the exemption notification dated June 5, 1985. The apex court, affirming the decision of the High Court, held such cattle fodder was exempted under the Notification dated June 5, 1985 and in the generic sense the expression "cattle fodder" was inclusive of everything that was fed to cattle including damaged wheat. The M.P. High Court decision ....