TaxTMI 
TaxTMI 
2017 (11) TMI 1027
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....d accordingly, are liable for exemption from Trade Tax. (ii) Whether the learned Trade Tax Tribunal, III, has erred in law and facts by holding that most of the Poultry Feed Supplements sold by the Assessee/Appellant act as a kind of medicines and as such imposition of Trade Tax by the subordinate authorities, is justified while rejecting the Second Appeal no. 560 of 2005 (2002-03). (iii) Whether the learned Trade Tax Tribunal-III, is justified in simply taking the view that the judicial decisions referred in support of the submissions made by the learned counsel are on different facts that the matter under consideration. (iv) Whether the judgment and order dated 13.03.2008 passed by learned Trade Tax Tribunal-III, suffers from error of law in not applying the common parlance meaning of the word ''feed supplement' as well as the decisions given by the Hon'ble High Courts in this regard while assessing the nature and scope of the Poultry Feed Supplements, in question." 3. Vide notification dated 31.01.1985 issued by State Government under Section 4(a) of Act 1948 read with Section 21 of U.P. General Clauses Act, 1904 (hereinafter referre....
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....Profit, W.S., Golden Blend, Poultry Trace Mineral, GINCOX, M COX, DICOX, E-se, Gold Liv Herbal, Gold Liv Plus Powder, Goldi Plex, CTPP, Goldisac, MSGP, Goldisol etc. These items, as per literature appear to be for strengthening of bones and for treatment of other diseases and therefore are 'medicines', hence not exempted from tax but 8 percent tax is chargeable. Ultimately an Assessment order dated 07.02.2005 was passed charging 8 percent tax on the aforesaid items which were claimed by Assessee to be "Poultry Feed Supplement" and not medicine/drug. 8. Revisionist preferred First Appeal no. 243 of 2005 before Joint Commissioner (Appeal)-6, Trade Tax but the same was dismissed by order dated 06.07.2005 and thereafter second appeal has also been dismissed by Tribunal vide judgment in question. The only reason given by authorities below is that aforesaid items were medicine to cure disease therefore, cannot be treated to be "Balanced cattle feed, Poultry Feed or Fish Feed". Tribunal has referred certain items and details of their user as per literature which is reproduced hereunder:- "GTROSE: Water soluble Essential Electrolytes Problotles Vitamin C and Rapid Energ....
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....t in Glaxo Laborotories (India) Ltd. Vs The State of Gujarat, 1979 (43) STC 386 has observed that supplements like protein, minerals, vitamins etc. would truly constitute "cattle feed" or "poultry feed". The relevant observations are reproduced as under:- "From what has been stated above, it becomes clear that even in its popular sense, that is to say, the sense in which people conversant with live-stock farming and poultry raising and those dealing in cattle-feed or poultry feed would attribute to those words, ration for production, such as feed additives or supplements like proteins, minerals, vitamins etc., would truly constitute "cattle feed" or "poultry feed", as the case may be..." 11. Similar view was expressed by another Division Bench (judgment rendered by Hon'ble G.T. Nanavati,J.; as his Lordship then was in State of Gujarat Vs Pfizer Ltd. 1991 (82) STC 374 and therein Court said as under:- "Thus, it can safely be said that the concept of poultry-feed has changed considerably and it does not mean food for the poultry in conventional sense. In consists not only of concentrates but even additives, like vitamins, minerals and antibiotics have now bec....
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....tly Supreme Court in Commissioner of Customs (Import), Mumbai Vs Dilip Kumar, 2015 (325) ELT 815 (SC) has followed Sun Export Corporation, Bombay Vs Collector of Customs, Bombay and another (supra) and has observed that the products added in animal feed or poultry feed to strengthen nutritional quality of animal feeds like Bournvita or Complan, they are added nutrition to milk nothing but supplement of such feed. Such nourishment cannot be considered common parlance as a medicine or a drug and these are known in the trade as animal feed supplements and they are sold by the suppliers of animal feed. Court also referred to and relied on another three Judges Bench judgment in Collector of Central Excise, Bangalore v. Tetragon Chemie (P) Ltd., (2002) 10 SCC 331 wherein a question arise ''whether vitamins mixed with animal feed can be considered to be animal feed'. Court held that animal feed supplements would rightly include such preparations. 16. Now it is well settled that as also need of common parlance that an animal feed supplement or cattle feed supplement or poultry feed supplement or balanced cattle feed or poultry feed is actually used as energy nutrients as wel....