9911796707
TMI Blog1970 (11) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... nt years 1963-64 and 1964-65 included the sales of poultry feed of the petitioner-firm in the gross turnover for the assessment of the sales tax. The petitioner-firm brought it to the notice of the Assessing Authority that the poultry feed commonly known as Murghi dana is not liable to sales tax in view of the judgment of a Division Bench of this court (Bhandari, C.J., and Falshaw, J.) in Messrs P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 91,019.69 so manufactured was claimed as deduction under section 5(2)(a)(i) of the Act and no tax was paid on such sales by the assessee on the assumption that the commodity is exempt under section 6 of the Punjab General Sales Tax Act, 1948." In another part of the order, the Assessing Authority stated, "it is a poultry feed which, I think, is entirely a different commodity than that on which j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petition on 25th May, 1967, on the basis of the judgment of the Division Bench referred to above. In the return, it has been pointed out by the Assistant Excise and Taxation Officer (Assessing Authority), who is the same officer who made the assessment order, that "poultry feed manufactured by the petitioner-firm is quite distinct in substance from wheat. Wheat constitutes only 7 per cent. toward ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m and if we have to believe the Assessing Authority, wheat only constituted seven per cent. of the poultry feed. Under these circumstances it was a fit case in which the petitioner-firm ought to have gone up in appeal and challenged the order of the Assessing Authority on the ground that the various constituents of the poultry feed were different kinds of foodgrains, all of which were exempt from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, etc., but of the different contents in the form of proteins, etc., from which it is quite clear that the poultry feed is a product entirely different from the foodgrains which are tax-free goods. Merely because the foodgrains are exempt from payment of tax does not mean that the products in which foodgrains are used are also exempt from the payment of tax. For the reasons given above, I find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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