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2009 (2) TMI 755 - PUNJAB AND HARYANA HIGH COURTWhether the respondent-Corporation is entitled to charge tax on the sale of damaged foodgrains despite the fact that it is a tax-free item falling under Schedule A of the Punjab Value Added Tax Act, 2005? Held that:- What is exempted under the Schedule is cattle fodder and the definition of "cattle fodder" would also include damaged rice. In the present case, viewing the matter from every angle, it is crystal clear that the petitioner is not liable to incur liability of sale tax and the question posed hereinabove is answered in favour of the petitioner and against the respondents. Writ petition filed by the petitioner succeeds and is allowed. Accordingly, the respondent-Corporation is directed to deliver the damaged foodgrains to the petitioner without charging any VAT/sales tax since the goods are cattle feed and are exempt from levy of tax under section 16 of the Act.
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