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2015 (10) TMI 2629 - HC - VAT and Sales TaxWhether ‘spent grain’, generated in a brewery in the manufacture of 'beer', is an article that would fall within the Entry at Serial No.3 in the First Schedule of the Kerala Value Added Tax Act, 2003, which relates to exempted goods; or whether, it is assessable to tax, by treating them as not goods falling under clause (a) or (c) of section 6(1) of that Act? Held that: - In the larger expanding horizon of commerce and scientific attempts to utilise all leftovers of different processes of production, we see that there are efforts being made, and suggestions extended; in the international scientific domain; to utilise ‘spent grain’, primarily as fodder, and even as food substitutes even for humans, particularly in exceptionally marginalised and economically challenged social groups in certain parts of the world. But, in the contextual content of a taxing statute in a land like India; particularly in the State of Kerala; with the judicial prudence that we are expected to have, we are unable to visualise that 'spent grain' would be reckoned as an edible substitute for human beings; here and now. In this view of the matter, we cannot but repel the suggestion on behalf of the Revenue as to the probable varied utility of ‘spent grain’ and to hold that the Revenue had established that the said substance is excluded from Sl. No.3 (three) in the First Schedule of the Act - the decisions rendered by the Appellate Tribunal are liable to be reversed holding that ‘spent grain’ does not fall either under clause (a) or (c) of section 6(1) of the Act. - Decided in favor of petitioner.
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