1984 (4) TMI 264

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..... molasses is eligible for exemption under the Notification No. II(1) Commercial Taxes and Religious Endowments 316/79 dated 12th April, 1979. The Tribunal has taken the view that since maize has not been exempted by virtue of any notification, the mixture of maize with rice bran and molasses cannot be exempted from tax. The said decision of the Tribunal has been challenged before us. But we are of .....

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..... cation is restricted to hay, straw or rice bran or husk and dust of pulses and grams, which are normally used as cattle feed. The assessee admittedly has sold cattle feed manufactured out of rice bran and maize mixed with molasses. According to the learned counsel for the assessee, what the assessee had sold is nothing but cattle feed and merely because maize has been added to rice bran and molass .....

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..... e exemption under the said notification. 2.. The learned counsel for the assessee then contends that the sale of maize itself has been exempted under Notification No. 89 of 1970 dated 14th March, 1970 and therefore the mixture of maize (which is an exempted item) and rice bran (which is also an exempted item) should also be taken to be exempted. According to the learned counsel, if each of the c .....

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