2011 (11) TMI 586

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....ssment 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 and deoiled cake". 4. Th....

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....evision 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 been made at the end of the asse....