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2007 (10) TMI 561 - HC - VAT and Sales TaxWhether the cattle feed manufactured and sold by the dealer consisting of 90 per cent molasses, two per cent urea, one per cent sewar, five per cent ordinary salt and 2 per cent black salt is exempted form tax after October 1, 1994 or liable to tax after October 1, 1994? Held that:- In the present case, without chemical analysis, opinion has been formed that there was no vitamins. Further, the Tribunal has also not considered whether the cattle feed manufactured by the dealer increases the production or not. This aspect of the matter has not been examined. In this view of the matter, the matter requires further adjudication. It is to be enquired whether the constituents of product includes vitamins, concentrate and increases productivity. This is possible only by chemical analysis, which is to be carried on by the experts. On the facts and circumstances, the Tribunal is directed to get the product chemically examined and get the expert opinion whether it increases the productivity and to decide whether it is the balanced cattle feed or other than balanced cattle feed. Revisions are allowed. The order of the Tribunal is set aside and the matter is remanded back to the Tribunal to decide the appeals afresh in the light of the observations made above.
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