1978 (4) TMI 224 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad ruled that rice bran is considered cattle fodder, even if used for extracting oil. The court found that rice bran is primarily used for feeding cattle and should be classified as cattle fodder based on common understanding. The decision favored the assessee, who is entitled to costs of Rs. 100. The reference was answered in the affirmative. (Case citation: 1978 (4) TMI 224 - ALLAHABAD HIGH COURT)