TMI Blog1999 (12) TMI 852X X X X Extracts X X X X X X X X Extracts X X X X ..... e I to the West Bengal Sales Tax Act, 1994 ("1994 Act") and hence tax-free. Serial Nos. 12 and 13 of Schedule I are as under: "12. Balanced feed for cattle and pig. "13. Balanced poultry feed." 2.. The applicant's case is that it is a registered dealer under the 1994 Act and has been carrying on the business of sale of "nutritional DCP (animal feed grade) for cattle and pigs". DCP is a cattle and poultry feed supplement which provides nutrition and makes "balanced feed" for promoting maximum growth in the shortest possible time for achieving maximum production of meat and milk. The applicant-manufactures "nutritious feed additives (feed grade)" in its factory at Jabalpur. DCP is used "for supplementing cattle feed". In Glaxo Laborat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he maintenance requirements for growth of fattening and for production purposes. The Supreme Court has also rejected the special leave petition filed by the Andhra Pradesh Government in the said matter. In view of the above, all cattle, poultry feed supplements should be treated as covered by the entry balanced poultry feed, commonly known as 'Mash' as enumerated in item No. 67 of Schedule I appended to the Bengal Finance (Sales Tax) Act, 1941." The later circular dated September 25, 1998 was issued in connection with serial Nos. 12 and 13 of Schedule I to 1994 Act saying that feed supplements contain mainly medicinal ingredients and do not serve the purpose of feed. It was issued in supersession of the earlier circular dated September ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been produced, but their period of validity had already expired. From this fact, respondents draw the conclusion that applicant was aware that DCP was taxable goods, for importation of which valid way bills were required. According to them, the goods were taxable. So, way bills were necessary for importation thereof in accordance with the provisions of section 68 of 1994 Act and rules 210 and 212 of the West Bengal Sales Tax Rules, 1995. 6.. The applicant's own case is that DCP (animal feed grade) itself is not a balanced feed for cattle, pig or poultry, but is one of the additives or nutrients which is added to the feed for cattle, pig and poultry in order to make it "balanced feed". Applicant has unambiguously admitted that DCP is a "fe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng that DCP is a tax-free goods under serial Nos. 12 and 13 of Schedule I to 1994 Act. Serial Nos. 12 and 13 of Schedule I refer to "balanced feed for cattle and pig" and "balanced poultry feed ". The impugned trade circular of respondent No. 1 bearing memo No. 19752 (500)-C.T. dated September 25, 1998 relates to these two items. But the earlier trade circular of respondent No. 1 bearing memo No. 16347 (300)-C.T. dated September 14, 1992 related to only serial No. 67 of Schedule I to 1941 Act which read as: "Balanced poultry feed, commonly known as 'Mash'. It is noteworthy that the said circular of September 14, 1992 did not concern itself with serial No. 69 of Schedule I to 1941 Act. That serial No. 69 read as: "Balanced feed for cattle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... excise duty. Unlike that case, animal feed supplement is not specifically included in the present case in the items in question, namely, in serial Nos. 12 and 13 of Schedule I to 1994 Act. Nor has such inclusion been made by necessary implication. Therefore, the case of Sun Export Corporation [1998] 111 STC 69 (SC) has no application to the case before us. 9.. In the case of Glaxo Laboratories (India) Ltd. [1979] 43 STC 386 (Guj), which the applicant invoked for support, the items which the High Court of Gujarat considered were: "Cattle-feed (other than mechanically produced cattle-feed) including fodder and concentrates but excluding cotton-seeds, oil cakes and de-oiled cakes" and "poultry feed" respectively. The distinction between thos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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