1984 (8) TMI 305 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad dismissed the revenue's revision regarding the classification of de-oiled rice bran as cattle fodder. The court held that de-oiled rice bran is considered cattle fodder and exempt from tax, as it can only be used for that purpose based on expert opinions. The Tribunal's decision was upheld, and the revision was dismissed.