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TMI Blog1989 (9) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... ted a statement of the case under section 42 of the Haryana General Sales Tax Act, 1973 ("the Act" for short) and referred the following question for our opinion: "Whether, in the facts and circumstances of the case, chhilka binola which has been admittedly used for preparing a cheap type of cattle feed could be regarded as fodder as given in entry 34 of Schedule B of the Haryana General Sales T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority and held that the goods sold by the appellant were not fodder. According to him, the Legislature intended to exempt only fodder or dry fodder which was produced in the farms and remained after taking out the grains from the agricultural produce. However, he was further of the view that the binola chhilka could not be regarded as cotton seeds and the same should have been assessed as general ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner, Haryana, made an application under section 42 of the Act. It was allowed and the matter is before us for our opinion. Schedule B of the Haryana General Sales Tax Act, 1973, specifies taxfree goods. Entry 34 therein at the relevant time read as under: "Fodder of every type (dry or green) but not including oil-cakes, guar giri and chhilka of foodgrains and pulses". The expression ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ood is accepted, binola chhilka even then will be comprehended within the expression "fodder". After the concentrate in the form of oil is extracted there remains roughage in the form of binola chhilka. It becomes a staple part of animal food, i.e., fodder. In the very nature of things, animal food has to contain a substantial part of roughage. The binola chhilka does not fall under any of the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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