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TMI Blog2007 (9) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel for the applicant submitted that cattle feed manufactured by the applicant, sold in the name of Pararg Pashu Aahar was fed by the cattle and had not been excluded from the cattle fodder (under the notification). He submitted that Prag Pashu Aahar, which is fed by cattle falls under the category of cattle fodder and was exempted from tax. He submitted that cattle feed has been specifically excluded from cattle fodder with effect from October 10, 1994 vide Notification No TT-II-3401 dated October 10, 1994 and therefore, prior to October 10, 1994 cattle feed was included in cattle fodder . In support of his contention, he relied upon the decision of this court in the case of Omrao Industrial Corporation (Pvt.) Ltd. v. Sales Tax Officer reported in [1974] 33 STC 343; 1974 UPTC 26, the decision of Gujarat High Court in the case of Glaxo Laboratories (India) Ltd. v. State of Gujarat reported in [1979] 43 STC 386, Sree Ramakrishna Cattle-feed Manufacturers v. Commercial Tax Officer [1990] 76 STC 10 (Mad), C. Rathinam v. State of Tamil Nadu [1995] 98 STC 167 (Mad), Ram Chandra Asha Ram, Ghaziabad v. Commissioner of Sales Tax reported in [1996] UPTC 1328. Trade Tax Revision N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 671, several meanings of the word 'feed', when used as a noun, are given. The appropriate meanings, as 76 STC 10 (Mad), C. Rathinam v. State of Tamil Nadu [1995] 98 STC 167 (Mad), Ram Chandra Asha Ram, Ghaziabad v. Commissioner of Sales Tax reported in [1996] UPTC 1328. Trade Tax Revision No. 1045 of 1996, Commissioner of Trade Tax v. Paras Ram Lachhi Ram, Muzaffarnagar, decided on December 3, 2004 and decision of the apex court in Commissioner of Sales Tax v. Ram Chandra Asha Ram reported in [2001] 123 STC 415; [2000] UPTC 636 (SC). He submitted that the decisions of the learned single judge in the case of Commissioner of Sales Tax v. Cattle Feed Plant, Meerut [2001] STI 607 and in STR Nos. 588 and 589 of 1989, Commissioner of Sales Tax v. Cattle Feed Plant, Meerut [2003] 23 NTN 878 are not applicable and are not good law in view of the apex court decision in the case of Commissioner of Sales Tax v. Ram Chandra Asha Ram [2001] 123 STC 415; [2000] UPTC 636. Learned Standing Counsel submitted that cattle feed manufactured and sold by the applicant was in concentrated form and was a tonic provided to the cattle along with other items, namely, chokar, chuni and bhusi and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ple conversant with the rearing of livestock as merely consisting of ration for maintenance but also as comprehending ration for production purposes. Reference may also be made in this connection to Encyclopaedia Britannica, Volume 9, page 144, where the subject 'feeds animal' has been dealt with. It has been observed there that the materials on which animals are fed differ widely in chemical composition and nutritive value. For convenience they are divided into two general classes: concentrates and roughages. Concentrates include a large variety of feeds that have a high value because they are rich in easily digested nutrients, such as starch, fat and protein, and are low in fibre, or woody material, which is not well-digested. Roughages have a much lower value because they are relatively high in fibre and contain less of the more digestible nutrients. Good nutrition is necessary if animals are to be able to maintain health and produce satisfactory amounts of milk, eggs, meat, wool or work. Animals require each day food furnishing sufficient amounts of protein; energy, chiefly supplied by the carbohydrates and fat; essential minerals; and vitamins. Plenty of water and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tes. Since that date, there has been enormous expansion in large scale manufacture of vitamins, antibiotics, hormones and essential amino acids. These substances have been added to mixed feeds as supplements having either direct action on metabolism and growth or indirect action through control of bacterial growth and infection. Although an ample supply of all vitamin requirements of livestock usually can be made up through the use of common feeds, vitamins are becoming more general as feed additives in commercial feeds. Various kinds of vitamins are added to commercially mixed feeds for poultry, swine, and to a limited extent, for calves. Increasing amounts of fat-soluble vitamin A are being produced for all types of livestock. This vitamin, which formerly was supplied as a fish-liver oil to be fed separately because of the rapid destruction of the vitamin on oxidation, is available in a stabilized form with small particles of the covering of a needed to enable animals to assimilate and use the minerals, calcium and phosphorus. A deficiency of this vitamin causes serious bone diseases such as rickets in young growing animals. Because poultry have especially high vitamin D requirem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring of a Such feed must consist of both the elements, namely, ration for maintenance and ration for production purpose. In the case of Omrao Industrial Corporation (Pvt.) Ltd. v. Sales Tax Officer, Kanpur [1974] 33 STC 343; 1974 UPTC 26, the Division Bench of this court held as follows (page 345 of STC): The word 'fodder' has been defined in the Chambers's 20th Century Dictionary as 'foods supplied to cattle: feed'. Thus, it seems to us, that there is no material difference between 'cattle fodder' and 'cattle feed'. Anything, which is used as cattle feed, could as well be called cattle fodder within the meaning of the aforesaid notification. In our opinion, the de-oiled rice bran was covered by the expression 'cattle fodder' in the aforesaid notification and was, as such, exempt from sales tax. In the case of a Sree Ramakrishna Cattle-feed Manufacturers v. Commercial Tax Officer, No. 1, Virudhunagar reported in [1990] 76 STC 10 (Mad), cattle feed was manufactured by mixing rice bran, wheat bran, dust of grams mixed with molasses and salt and the Madras High Court held that such mixtures fall within the ambit of cattle feed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rfere with the view taken by the High Court. The appeal is dismissed. However, in the circumstances of the case there shall be no order as to costs. The notification does not say that the items in roughage form fed by the cattle only falls under the 'cattle fodder'. Cattle fodder even includes de-oiled cake, de-oiled rice polish, de-oiled rice bran or de-oiled rice husk, which are concentrated form and therefore, 'cattle fodder' cannot be confined to food in roughage form only. As considered by the Gujarat High Court in detail in the case of Glaxo Laboratories (India) Ltd. v. State of Gujarat [1979] 43 STC 386 referred hereinabove, cattle feed is not only the food, which is supplied to domestic animals as an essential ration for the maintenance of life but also that food which is supplied over and above the maintenance requirements for growth or fattening and for production purposes, such as for reproduction, for production of milk. It includes high value of nutrient and foods supplement with required vitamins. In the present case, it was not disputed that the cattle feed items sold by the dealer is fed to cattle. Cattle feed has not been excluded from cat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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