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2013 (1) TMI 699 - HC - VAT and Sales TaxWhether the honourable Tax Tribunal was justified in underreading and ignoring completely the use of the words "mixture of" while interpreting entry No. 53 of Schedule B of the Repealed Act and declaring each of the constituent as mentioned in entry No. 53, as 'poultry feed' within the meaning of entry No. 53 of Schedule B of the Repealed Act? Whether, in the facts and circumstances of the case, any ingredient of mixture, mentioned under entry No. 53, can by itself be held as 'poultry feed' within the meaning of entry No. 53 of Schedule B of the Repealed Act? Held that:- The assessee in the present case has been given the benefit of exemption on the ground that the sale of feed supplements such as proteins, salts and minerals, vitamins, antibiotics and coccidiostats would also constitute "poultry feed". The very fact that each of the feed supplements can individually be given to the cattle, shall not exclude such feed from the exemption clause as object of giving exemption to the "poultry feed" under the Act is to promote sale of "poultry feed/supplements". Consequently, find that no substantial question of law requires consideration by this court in the present appeals. The same are accordingly dismissed.
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