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2010 (8) TMI 852 - KARNATAKA HIGH COURTWhether the product di-calcium phosphate (animal feed grade) is classified under the First Schedule to the Act and, therefore, it is not liable to tax under the Act? Held that:- Both the animal feed and feed supplement are exempted from duty. di-calcium phosphate, which is used in the preparation of animal feed is not an animal feed as such, it is a feed supplement. Entry No. 8 of the First Schedule clearly exempts from payment of duty both animal feed and feed supplement. In the view of the matter, the order passed by the Additional Commissioner of Commercial Taxes is patently illegal and requires to be set aside and the order passed by the first appellate authority is to be restored. Appeal allowed.
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