TMI Blog1991 (9) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... xture cannot be subjected to sales tax, particularly when the said mixture does not bring into existence a commodity which is commercially different as not to fall within the purview of the exemption notification. 3.. The assessee, is a registered dealer, who during the assessment year 1979-80 purchased rice bran, wheat bran, toor dust, uriod dust, green gram dust, cholam, ragi and avarai dust and salt and after powdering them and mixing them together sold the mixture under the brand name "J.K. Feeds". The assessee did not file the return, as according to the assessee, the sale of the mixture of the exempted articles would also stand exempt. The sales tax authorities, however, found that the assessee was not eligible for exemption and con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... namely: 'cattle feed, namely, rice bran or wheat bran, or husk and dust of pulses and grams, but excluding--- (i) brokens of pulses and grams; (ii) oil-cakes, and (iii) cotton seeds, and'." It appears that a further amendment was made to this notification on 11th December, 1974. According to that notification: "In the said notification, for the words 'Cattle feed, namely, rice bran or wheat bran or husk and dust of pulses and grams', the words 'Cattle feed, namely, hay or straw or rice bran or wheat bran or husk and dust of pulses and grams' shall be substituted." 6.. On 12th of April, 1979, there has been a further amendment and the amendment notification runs as follows: "In exercise of the powers conferred by sub-section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mixing, it cannot be said that the said mixing of the ingredients gave rise to the emergence of a commercially new commodity which had totally lost its identity. The statutory authorities denied the benefit of the exemption to the assessee on the ground that apart from the exempted items, the mixture included also cholam, ragi and uriod dust. The authorities appear to have been labouring under an impression that cholam, ragi and uriod dust were not exempted. That is not factually correct. We have already referred to the exemption notification whereunder cholam, ragi and uriod dust which is only the dust of pulses, stand exempted. Therefore, the sale of the compounded mixture comprised only of ingredients, which were exempted from levy of sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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