9911796707
TMI Blog1980 (1) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 15(3A) of the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as "the Act"). The assessee, M/s. Bhagchand Rewachand of Ajmer, is a commission agent and is dealing in cereals and pulses including suji, maida, atta as well as in bhusi and chamber. By a notification issued by the State Government, cattle feed is exempted from payment of sales tax. But the argument of the learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot been challenged by the department. * * * As already said above, the fact that wheat bran is used as cattle feed has not been repudiated by the department." In view of the concession made on behalf of the revenue before the Board of Revenue that chauper as sold by the assessee is used as cattle feed, the questions which are sought to be referred no longer arise, so far as the facts and cir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcially used as cattle feed and is commonly sold for that purpose. It is also not denied that cattle feed is exempted from payment of sales tax. In our view, chamber is merely the husk of wheat, which is separated when powdered wheat or flour is passed through sieves and is not wheat bran. As it was conceded before the Board of Revenue that chauper is cattle feed and this fact is not even disputed ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
