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TMI Blog2007 (9) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... ars are prior to the amendment dated October 10, 1994 by Notification No. TT-3401 whereunder cattle feed was excluded from cattle fodder as mentioned in the entry at serial No. 10 of the notification, dated June 5, 1985. By notification dated June 5, 1985 cattle fodder was exempted from tax. The entry No. 10 specifically included certain items and also excluded certain items from cattle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax. No good reason has been shown to us by the learned Standing Counsel for taking a different view from the aforesaid view taken by the learned single judge. In the circumstances relying upon the said decision of the learned single judge, we dispose of this writ petition by directing that cattle feed manufactured by the petitioner will be included in cattle fodder as that term has been u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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