1994 (11) TMI 382

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..... s in manufacturing and selling of cattle feed under the name and style of "Saravana Cattle Feeds". For the assessment year 1979-80, the total turnover in cattle feed has been determined at Rs. 1,28,814.50. The assessee claimed exemption of cattle feed turnover in view of the Notification dated April 12, 1979 [Notification No. II(1)/CTRE 316/79 dated April 12, 1979]. According to the assessing offi .....

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..... titled for exemption. Accordingly, the Tribunal deleted the addition made by the assessing officer with regard to the sale turnover of cattle feed. Aggrieved, the department is in revision before this Court. The learned Additional Government Pleader (Taxes) submitted that the Tribunal was not correct in granting exemption to the turnover of cattle feed since the ingredients contained in the cattle .....

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..... also, this Court had an occasion to consider a similar issue in [1995] 98 STC 167 (Mad.) supra; (1991) 1 MTCR 197 in the case of C. Rathinam, Proprietor of J.K. Feed Trading Company v. State of Tamil Nadu wherein, while considering the exemption of sale turnover of cattle feed, this Court held that the cattle feed consisting of rice bran, wheat bran, dust of pulses and gram, cholam, ragi and salt .....

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