2007 (9) TMI 545

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..... d in this case are 1985-86, 1988-89 and 1989-90. All these assessment years are prior to the amendment dated October 10, 1994 by Notification No. TT-3401 whereunder "cattle feed" was excluded from "cattle fodder" as mentioned in the entry at serial No. 10 of the notification, dated June 5, 1985. By notification dated June 5, 1985 "cattle fodder" was exempted from tax .....

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..... sition, "Parag Pashu Aahar" would be includable in the term "cattle fodder" as used in entry No. 10 and would thus, be exempt from trade tax. No good reason has been shown to us by the learned Standing Counsel for taking a different view from the aforesaid view taken by the learned single judge. In the circumstances relying upon the said decision of the learned single judge, .....

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