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2000 (3) TMI 975 - SC - VAT and Sales TaxWhether damaged wheat purchased by the original respondent-dealer which is subjected to certain process before being sold is "cattle fodder" for the purpose of the notification dated June 5, 1985? Held that:- Appeal dismissed. What is exempted under the notification of June 5, 1985 is cattle fodder. In generic sense the expression "cattle fodder" is inclusive of everything that is fed to cattle including damaged wheat. In the present case there is no such exclusion of the damaged wheat that is processed and used as feed for the cattle. If that is so there is any justification to interfere with the view taken by the High Court.
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