2002 (2) TMI 1300

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of assessment in respect of the assessment years 1996-97 and 1997-98. The petitioner's challenge is based on the ground that the notification dated March 29, 1996 is ultra vires section 15 of the Haryana General Sales Tax Act, 1973 (hereinafter referred to as "the Act"). Consequently, the action of the authority in levying sales tax at the rate of 4 per cent on the sale of deoiled rice bran cattl .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rice bran deoiled, gram churi, mustard extraction, molasses, barley sprout, salt, mineral mixture, urea and damaged wheat.' " 3.. A perusal of the above would show that cattle feed, which may be a mixture of the items mentioned in the entry, has been exempted from payment of sales tax. The entry cannot be read to mean that the items like rice polish, rice bran deoiled, gram churi, etc., have bee .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... edule "B". Thus, the solitary contention, on which the impugned notification has been chal lenged, cannot be sustained. 6.. Mr. Verma has then challenged the validity of the order of assessment, copies of which are annexures P-12 and P-15 in the two writ petitions. This is a matter, which can be raised before the appropriate authority in accordance with the provisions of the Act, by filing an ap .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X