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TMI Blog1997 (6) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... , was then known). 2. The brief facts of the case are that the assessing authority (AA) made an assessment order dated June 6, 1985 for the assessment period July 1, 1979 to June 30, 1980 in which inter alia, he assessed the sale of Rs. 1,04,395 of rice bran by the assessee-petitioner which the assessee had taken to be exempt being cattle feed to be exigible to tax at three per cent. The AA did not accept rice bran to be cattle feed. The Deputy Commissioner, Appeals upheld the order of the AA on this point as did the Board by its impugned order. 3. Section 4(1) of the RST Act reads as under: "Section 4(1).-No tax shall be payable under this Act on the sale or purchase of any of the exempted goods if the conditions specified in column ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of rice bran to be exigible to tax under these notifications. 8. We have heard the learned counsel for the parties. 9. On behalf of the petitioner it was contended by the learned counsel that rice bran is a cattle feed and exempt under section 4(1) of the RST Act and that a notification prescribing the rate of tax under section 5 would not have overriding effect over an exemption granted to the sale of goods mentioned in the Schedule appended to the RST Act in terms of section 4(1), RST Act. He cited [1978] 42 STC 470 (All.) (Commissioner of Sales Tax v. Narain Das Barey Lal), [1990] 76 STC 10 (Mad.) (Sree Ramakrishna Cattle-feed Manufacturers v. Commercial Taxes Officer), and [1986] 61 STC 88; (1986) 16 STL 18 (Mahavir Industries v. Bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court had before it a matter in which the only question was whether rice bran was cattle fodder. It was held that it was. At page 471 of the report the Allahabad High Court said: "..............It cannot be denied that rice bran is primarily used for feeding cattle. The fact that a small portion of it is also used for extracting oil, will not alter the character of the commodity. It is a settled rule of interpretation that commodities have to be classified in accordance with their normal use, and words in a notification have to be interpreted as understood in common parlance. As rice bran is used primarily for feeding cattle and, as in common parlance, it would be classified as a cattle fodder, it is not possible to take the view that it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s held by a Bench of this Court in T.C. No. 732 of 1977 (State of Tamil Nadu v. K. Ramachandran, judgment dated 4th January, 1978). In view of this, the Tribunal rightly held that the mixtures in question were entitled to exemption provided for by the Government in their order dated 23rd March, 1974 and therefore, the tax revision case is dismissed. There will be no order as to costs." 13.1. The notification granting amendment was further amended to substitute the entry cited above with: "hay or straw, green grass, rice bran, wheat bran and husk and dust of pulses and grams." 13.2. The question arose whether mixture of these commodities with an admixture of molasses and salt, would be exempt. It was held as follows: "............The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmodities' original character including that of rice bran was as cattle feed and this had not undergone a change. 14.. On the basis of these authoritative pronouncements it can safely be said that rice bran is a cattle feed. 15.. The question of whether a rate of tax prescribed under section 5, RST Act would override entry No. 9 in the Schedule of the Act came up before the Rajasthan High Court in Mahavir Industries v. Board of Revenue [1986] 61 STC 88; [1986] 16 STL 18 (Raj). In that case the matter pertained also to entry No. 9 of the Schedule, which, as has been seen, excludes gowar. By a Notification under section 5, RST Act dated May 19, 1972, the State Government had prescribed the rate of tax applicable to inter alia, pulses (exc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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