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1984 (8) TMI 305 - ALLAHABAD HIGH COURTExtract: .......se than cattle fodder. No other use having been pointed out, I uphold the order of the Tribunal that de-oiled rice bran is nothing but cattle fodder exempt from tax. De-oiled rice bran cannot be subjected to tax until and unless it is specifically made liable to tax by any notification. This revision is dismissed. Parties will bear their own costs.
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