1978 (4) TMI 224

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..... facts and in the circumstances of the case, the Additional Revising Authority was legally justified in its finding that the rice bran (kana) is a cattle fodder within the meaning of Notification No. ST-3471/X dated 16th July, 1956?" The assessee manufactures rice. In the course of milling paddy for the manufacture of rice, apart from rice, rice bran is also produced. The petitioner sold rice bran .....

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..... oil. It also held that the primary use of rice bran was as a food for cattle. The learned standing counsel contended that inasmuch as rice bran was also used for the purpose of extracting oil, it could not be treated as a cattle fodder. On the findings recorded by the Judge (Revisions), it is difficult to accept this contention. It cannot be denied that rice bran is primarily used for feeding ca .....

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