TMI Blog2000 (3) TMI 975X X X X Extracts X X X X X X X X Extracts X X X X ..... stification to interfere with the view taken by the High Court. - Civil Appeal No. 4288 of 1998, - - - Dated:- 7-3-2000 - RAJENDRA BABU S. AND PHUKAN S.N. JJ. Adarsh Kumar Goel, Additional Advocate-General of U.P. (Ashok Patil and S.N. Bhatt, Advocates, with him), for the appellant. K. Mahabir Singh, Advocate, for the respondent. -------------------------------------------------- The judgment of the Allahabad High Court (M.C. AGRAWAL, J.) dated September 25, 1996, in Ram Chandra Asha Ram v. Commis- sioner of Sales Tax was as follows: M.C. AGRAWAL, J.- By this petition under section 11 of the U.P. Sales Tax Act, 1948, the revisionist challenges an order dated October 21, 1991, passed by the Sales Tax Tribunal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said notification deals with cattle fodder as under: "10. Cattle fodder including green fodder, chunni, bhusi, chhilka, chokar, java (popularly known as ghurjai), gowar, de-oiled cake, de-oiled rice polish, de-oiled rice bran or de-oiled rice husk, but not including oil-cake (khali), rice polish, rice bran or rice husk." 5.. The view taken by the Tribunal and canvassed by the learned Standing Counsel that only green fodder chunni, bhusi, chhilka, chokar, javi (popularly known as ghurjai), gowar, de-oiled cake, de-oiled rice polish, de-oiled rice bran or de-oiled rice husk are cattle fodder and nothing else can be treated as cattle fodder for the purposes of this section is not correct. The aforesaid items have been stated in the definit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sold is "cattle fodder" for the purpose of the notification dated June 5, 1985. The definition of "cattle fodder" reads as follows: "Cattle fodder including green fodder, chunni, bhusi, chhilka, chokar, javi (popularly known as ghurjai), gowar, de-oiled cake, de-oiled rice polish, de-oiled rice bran or de-oiled rice husk, but not including oil-cake (khali), rice polish, rice bran or rice husk." 2.. The High Court on examination of the material before it took the view that the dealer purchased from the Food Corporation of India, damaged wheat which is unfit for human consumption subject to the restriction to sell only on conversion into cattle fodder by grinding it. Based on this material, the High Court came to the conclusion that the e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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