Commissioner of Sales Tax vs Northern India Drugs Corp.

Prafulla C. Pant, J.—This revision is filed u/s 11(1) of the U.P. Sales Tax Act, 1948. It is directed against the judgment and order dated February 11, 1994, passed by the Sales Tax Tribunal, Haldwani Bench, Camp-Dehradun.

The question involved in this revision is whether the cattle feed comes within the definition of cattle fodder or not?

The relevant assessment years, to which this revision pertains are 1986-87, 1987-88 and 1988-89. In view of the Notification No. ST-II-3714/X-6(1)-85-U.P. Act 15/48--order-85 dated June 5, 1985, it has been clarified that cattle fodder includes green fodder, chuni, bhusi, chhilka, chokar, javi (popularly known as ghurjai), gowar, de-oiled cake, de-oiled rice polish, de-oiled rice bran or de-oiled rice husk, but not including oil-cake (khali), rice polish, rice bran or rice husk. In view of said notification, for the assessment years under consideration, only oil cake, rice polish, rice bran and rice husk, cannot be exempted from the tax but same is not the case in respect of the other cattle feed, which are included under the definition" of cattle fodder.

In view of the aforesaid position of law, there is no error in the impugned judgment dated February 11, 1994 passed by the Sales Tax Tribunal, as the department has not shown, if any of the items in respect of which the assessee was the dealer, were covered under the exceptions as mentioned above.

In the circumstances, the question of law, as to the definition of cattle fodder is answered accordingly and the revision is dismissed.