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TMI Blog2014 (3) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... in the light of above facts and circumstances of the case, the Honourable Tribunal had rightly interpreted entry 48 of ScheduleI and 51 of ScheduleII of the Gujarat Value Added Tax Act, 2003? (2) Whether on the facts and circumstances of the case, the Honourable Tribunal had rightly hold that "ToxiwinES" is "Poultry Feed" falling under Entry 48 of Sch.I ?" 2. Simply put the issue is 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". 3. The Department holds a belief that since the mineral, namely, 'Zeolite' is the main ingredient in the product in question, the same should fall und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Binder is to bind and adsorption of present mycotoxin like aflatoxin in live stocks and also works as a hepato protector, growth promoter and performance booster the quality and production efficiency by balancing all the nutrients required for obtaining the specific function from the animal ensuring the production capacity, weight gain or working capacity by supplying the additional nutritional value. Toxin Binder is used as regular feed to micro level in the daily use and hence it is recognized as feed additives as the preparation is made to provide animals with nutrient elements required to ensure rational and balance daily diet." 5. The product is also marketed in the brand name of "Toxin Binder". The assessee also produced a certificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d spectrum mold inhibitor, toxin binder and gut antibacterial. 45. The Tribunal is of the view that the Judgement cited by the appellant i.e. Judgement of the Hon'ble Supreme Court in the case of Sun Export Corporation (Supra), Judgement of Hon'ble Gujarat High Court in the case of Glaxo Laboratories (supra) and Judgement in the case of Glinder Ltd (Supra) squarely apply to the facts of the case. The Tribunal has also considered the Judgement of the Hon'ble Andhra Pradesh High Court in the case of State of Andhra Pradesh vs. Tirumalagiri Traders reported at 73 STC 237 (AP) and State of Andhra Pradesh vs. J.K. & Co reported at 890 STC 350 (AP) are also applicable to the facts of the case. 46. In Tribunal's view, the goods of the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngredients 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. It is only then the product in the marketable form comes into existence. Significantly, even the Director of Animal Husbandry, Gujarat State ..... X X X X Extracts X X X X X X X X Extracts X X X X
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