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TMI Blog1978 (2) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... r in respect of tapioca. The nature of his business was shown as "cattle feed". The total returned turnover was Rs. 6,31,608.23, on which exemption claimed was Rs. 92,349.00. The exemption was claimed in respect of the taxable turnover under section 9 of the Sales Tax Act read with entry 10 of the Third Schedule, as it stood at the relevant time. Section 9 enacts that a dealer who deals in the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment. This was sustained on appeal by the Sales Tax Appellate Tribunal. The assessee has come up in revision. 3.. We think that on the terms of the entry as it stands, the assessee must succeed. The exemption granted is-leaving out the unnecessary words-for "vegetables used for human consumption". By the inclusive part of the entry, "tapioca", among other things, is also brought within the mai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for human consumption" and in denying the benefit of the exemption in this case on the ground that the tapioca in question was used as "cattle feed" and not for human consumption. The scope and the purpose of an inclusive definition has often enough come up for judicial notice. It is enough to refer to the recent judgment of both of us in Burmah-Shell Oil Storage and Distributing Co. of India L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ility for use for human consumption. Not infrequently, vegetables purchased for use for human consumption are diverted for feeding cattle or dogs or other pet animals; and sometimes cattle and pet animals do have a go at vegetables stored and meant for human consumption. We do not think that the quantum of exemption for vegetables must depend on the proportion in which they are used for human cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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