1978 (4) TMI 224

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..... ity 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 to mills which extract oil from rice bran, and also to other wholesale dea .....

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..... le. 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 cattle. The fact that a small portion of it is also used for extracting oil, .....

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