9911796707
TMI Blog2007 (10) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... ther it increases the productivity and to decide whether it is the balanced cattle feed or other than balanced cattle feed. Revisions are allowed. The order of the Tribunal is set aside and the matter is remanded back to the Tribunal to decide the appeals afresh in the light of the observations made above. X X X X Extracts X X X X X X X X Extracts X X X X ..... of Notification No. TT-2-3401/XI-9 (116)-94-U.P. Act 15-48-Order-94 dated October 1, 1994, cattle feed has been excluded from cattle fodder. The "cattle feed" which was excluded means "cattle feed" in all forms and nature, including balanced cattle feed. Therefore, all kinds of cattle feed which were earlier held to be covered under cattle fodder, being fed by the cattle, in various decisions of this court and apex court have been excluded from the entry "cattle fodder". He submitted that after October 1, 1994 under Notification No. TT-2-3403/XI-9 (116)-94-U.P. Act 15-48Order-94 dated October 1, 1994 balanced cattle feed has been made taxable at the rate of five per cent and other cattle feed are liable to tax as an unclassified item at the rate of eight per cent. The learned counsel for the dealer submitted that by Notification No. TT-2-3401/XI-9 (116)-94-U.P. Act 15-48-Order-94 dated October 1, 1994 from the entry "cattle fodder", balanced cattle feed has only been excluded. He submitted that the word "balance", which has been used prior to poultry feed also qualifies cattle feed and all other cattle feed has not been excluded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per cent molasses, two per cent urea, one per cent sewar, five per cent ordinary salt and 2 per cent black salt is exempted form tax after October 1, 1994 or liable to tax after October 1, 1994. The issues for consideration are as follows: 1.. Whether from the Notification No. TT-2-3401/XI-9(116)-94-U.P. Act 15-48-Order-94 dated October 1, 1994 from the entry "cattle fodder" only balanced cattle feed has been excluded or all kinds of cattle feed has been excluded which also includes the balanced cattle feed? 2.. Whether the cattle feed manufactured by the dealer is still covered under the entry "cattle fodder" under the Notification No. TT-2-3401/XI-9 (116)-94-U. P. Act 15-48-Order-94 dated October 1, 1994 and was exempted from tax? 3. Whether the cattle feed manufactured by the dealer was balanced cattle feed and liable to tax under the Notification No. TT-2-3403/XI-9 (116)-94-U.P. Act 15-48-Order-94 dated October 1, 1994 at the rate of five per cent or liable to tax as an unclassified item as not balanced cattle feed? Issue Nos. 1 and 2. A bare perusal of Notification No. TT-2-3401/XI-9 (116)-94-U.P. Act 15-48-Order-94 dated October 1, 1994 referred hereina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rm "cattle fodder" as mentioned in the entry at serial No. 10 of the notification dated June 5, 1985." In the case of Swadeshi Polytex Ltd. v. Income-tax Officer reported in [1981] 127 ITR 287; [1980] UPTC 1084, the Division Bench of this court held as follows (page 295 of ITR): ". . . It is well-established that where the language of a section is plain and unambiguous, it is not open to courts to read into it limitation which are not there based on an a priori reasoning, as to the probable intention of the Legislature. Such intention can be gathered from the words actually used in the legislation and what is unexpressed has the same value as to what is unintended . . ." In the case of Commissioner of Sales Tax, Gujarat v. Union Medical Agency reported in [1981] 47 STC 170; [1981] UPTC 520, the apex court held as follows (page 176 of STC): ". . . If the meaning of the section is plain, it is to be applied whatever the result." (1)See [2008] 18 VST 148 (All) [App] In the case of Assessing Authority-cum-Excise and Taxation Officer, Gurgaon v. East India Cotton Mfg. Co. Ltd. Faridabad reported in [1981] 48 STC 239; [1981] UPTC 1319, the apex c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the matter, I am of the view that the "cattle feed" manufactured by the dealer is specifically excluded from the entry "cattle fodder" and, therefore, not exempted from tax and liable to tax. Issue No. 3 In the case of Friends Modicon (P) Ltd. v. State of U.P. reported in [1997] UPTC 427, the Division Bench of this court held as follows: "The words 'poultry feed' has acquired a definite connotation in livestock farming and so also has the word 'concentrates' and whereas the feed simpliciter is essential for the maintenance of poultry, the concentrates, that is, vitamins in the food-stuff enable the poultry to maintain energy, to perform the vital process of life and provide the material to replace the essential tissues, breakdown of which occurs in the body continuously. From the materials available on the subject, it is by now clear that all food-stuffs are composed of water and organic and mineral matters. Organic matter is composed of proteins, fats, crude fibre and soluble carbohydrates. Besides the above, there are certain substances known as vitamins, which are considered to be essential for the proper nutrition of farm stock. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s or the concentrates, the poultry feed cannot be said to be a balanced poultry feed." In the aforesaid case, the Division Bench of this court held that the feed simpliciter, that is, ration for maintenance cannot be a balanced poultry feed which expression includes a feed full of vitamins and all other ingredients, which augment the production of eggs in the case of poultry. Further, it has been held that to make the poultry feed, a balanced poultry feed, it is essential to include the vitamins or concentrates. So, it is addition of concentrates in the poultry feed which makes it a balanced poultry feed. Short of vitamins or the concentrates, the poultry feed cannot be said to be a balanced poultry feed. It means that for a balanced feed, it is essential that there should be vitamins and concentrates which augment the production. Therefore, if in feeds there are such concentrates which augment the production, it will be a balanced cattle feed even though, there are no vitamins. It may be mentioned here that the presence of vitamins by name is not essential. It may be possible that vitamins are available in the constituent of the product. The nature of the constituent can onl ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
