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1994 (12) TMI 353

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..... 991 operative with effect frorm 1.4.1991, oil cake also included de-oiled cake.. According to the assessee the notification was merely clarificatory in nature while the Revenue's stand is that only with effect from 1-4-1991, after the notification, oil cake would include de-oiled cake. Entry 300 in the list of goods relates to tax-free goods. The entry prior to 1-4-1991 and with effect from 1.4.1991 reads as follows: Prior to 1-4-1891: Entry No. 300 : Sale of feed and fodder such as husk, straw, grass, oilcake and manufactured mixed balanced feed for cattle, poultry Pig. With effect from 1-4-1991: Entry No, 300 : Sale of feed and fodder such as husk, straw, hay; grass, oilcake (including de-oiled cake) and manufactured .....

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..... re different products altogether. Oil-cake is a product along with oil from oil-seeds whereas de-oiled cake is a product along with refined oil from oil-cakes. Both oil-cake and de-oiled cake have got specific uses. The oil cake is used as a raw material for extraction of refined oil, besides its use as feed and fodder for cattle, poultry and pig. If it is so used it is treated as tax-free under Section 30-D with effect from 1-7-1989. The de-oiled cake is used as an item of fertilizer as well as for manufacture of Soya nuddles and therefore, it cannot be treated as par with oil-cake. Tax was accordingly levied. 4. A primary objection has been raised by the learned cousel for the Revenue regarding maintainability of the writ applications .....

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..... aintain 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 air are also necessary. - These have been elaborately dealt with in Encyclopaedia Britsnnica, Volumes 9 and 16 under the heading Feeds, Animal and Oil-cake. From the processing of soybeans, peanuts and other oil-rich seeds for oil production, various oil meals are secured as by-products. In the older methods of processing these seeds, the fat, or oil, was removed by subjecting the crushed seeds to great pressure in hydraulic presses or in continuous screwlike expellers, but the oil .....

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..... h a| page 458, It is inter alia observed that examples of high-protein feeds are oil cake meals (cotton-seed meal, peanut meal and soya-bean meal). It has been pointed out at page 459 that iodinated salt is widely used in mixed feeds and salt blocks. Following the discoveries that certain mineral elements in trace amounts were essential for the animal's, there has been widespread addition, at low cost, of small quantities of salts of all trace elements (iron, copper, manganese, zinc and cobalt) to formulate feeds of all types of livestock. De-oiled rice bran was held to be cattle fodder in Omrao Industrial Corporation (Pvt.) Ltd., v. Sales Tax Officer : (1974) 33 STC 343. It was observed in the said case that the question was whether de .....

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..... pectively operated, and it has to be held that prior to . such insertion de-oiled cake was excluded from the scope and ambit Of expression 'cattle feed'. It is submitted that even if some of the revenue authorities have accepted de-oiled cake to be cattle-feed, that was under erroneous impression and there being no estoppel against statute, they can always come back to the right track and levy tax by re-opening assessments, where original assessments were erroneously done. It is further submitted that only oil-cake, which was specifically provided for was to be treated as cattle feed, prior to insertion of the expression ''including de-oiled cake . Under erroneous impression that the article oiled-cake included de-oiled cake .....

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..... ar words used by the legislature in the denomination of articles are to be-understood according to the common commercial understanding of the terms used, and not in their scientific or technical sense, for the legislature does not suppose our merchants to be naturalists, or geologists or obtanists. The apex Court also expressed similar view in Royal Hatcheries Pvt. Ltd., etc. v. State of Andhra Pradesh and Anr. etc. etc. : AIR 1994 SC 666. 9. There is also another angle to it. Subsequent statute can be clarificatory in nature. The contention of the assessee that insertion was intended to be clarificatory and to avoid contradictory assessments cannot be brushed aside lightly. It can be also said that the expression including de-oiled ca .....

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