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2014 (3) TMI 80 - HC - VAT and Sales TaxClassification of goods - Whether the product manufactured and marketed by the respondentassessee in the name of “ToxiwinES” would fall under Entry 48 Schedule I as a “Poultry Feed” or under Entry 51 Schedule II as “Minerals and Ores” - Held that:- the product in question was a 'poultry feed' and would fall under Entry 48 of Schedule I. It may be that one of the main ingredients of the product was 'Zeolite', which itself was an ore. Nevertheless, many processes were undertaken before the final product comes into existence and the same was prepared solely for the purpose of using the same as animal feed. This is clear from the voluminous record. As pointed out by the assessee, after extracting the 'Zeolite' from the mines, the same is subjected to detailed procedure for removing the impurities and separating the pure material. The same is also subjected to grinding and pulverizing and various additives such as Protein, Minerals, Vitamins, Amino acids, etc. are added. By no stretch of imagination, it can be said that the product remained in original form of 'Zeolite', which by itself is an ore. An attempt on the part of the State to bring the product within Entry 51 as “Minerals and Ores” simply cannot be accepted - Decided against Revenue.
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