1996 (12) TMI 402

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..... ry objection has been raised by learned Standing Counsel. Ordinarily, the petition against an assessment order is entertained on ground of alternative statutory remedy of appeal but in the case in hand, no further facts are to be found as the controversy arising in this case revolves round the interpretation of entry No. 5 relating to balanced poulty feeds in the notification dated 31-1-1985, we reject the preliminary objection. 3. In the assessment orders dated 25-3-1996 relating to the assessment years 1991-92 and 1992-93, the assessing authority held that the assessee-a private limited company - is a dealer only in feed supplements and not in balanced poultry feeds, which is exempt under the notification dated 31st January, 1985. The as .....

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..... anic matter is composed of proteins, ats, 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. The ration of an animal may be divided for convenience into two parts : (1) maintenance ration, viz. the portion of the diet which just enables the animal at rest to carry on the essential processes of life, such as breathing and circulation of blood, without either gain or loss of weight ; and (2) feed supplied over and above the maintenance requirement for augmenting the production for growth or fattening, for production of milk or in the case of poultry for augment ing egg laying capacity. 5. it is a matter of commo .....

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..... m these facts, it is manifest that without concentrates, the ordinary feed which is given only for maintenance purposes, cannot be said to be a balanced poultry feed. 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. Shorn of vitamins or the concentrates, the poultry feed cannot be said to be a balanced poultry feed. 8. The view so taken by us, is fully fortified by the decisions of Gujarat High Court in Glaxo Laboratories (India) Ltd. v. The State of Gujarat, (1979) 43 STC 386 and State of Gujarat v. Pfizer Ltd., (1991) 82 STC 374. 9. For the reasons we held that the turnover of the conc .....

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