TMI Blog2013 (1) TMI 699X X X X Extracts X X X X X X X X Extracts X X X X ..... e has been given the benefit of exemption on the ground that the sale of feed supplements such as proteins, salts and minerals, vitamins, antibiotics and coccidiostats would also constitute "poultry feed". The very fact that each of the feed supplements can individually be given to the cattle, shall not exclude such feed from the exemption clause as object of giving exemption to the "poultry feed" under the Act is to promote sale of "poultry feed/supplements". Consequently, find that no substantial question of law requires consideration by this court in the present appeals. The same are accordingly dismissed. - VATAP Nos. 77,78,79,80,81 of 2012 - - - Dated:- 17-1-2013 - HEMANT GUPTA AND RITU BAHRI (MS), JJ. For the Appellant : N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such mixture contains carbohydrate or not, which alone is tax-free and levied the tax of ₹ 2,35,072. The Tribunal allowed the appeal and restored the order of Assessing Authority treating the sale of feed supplements as poultry feed falling in entry 53 of Schedule B of the 1973 Act and exempted the appellant from payment of tax. The State of Haryana has filed an appeal under section 36(8) of the Haryana Value Added Tax Act, 2003. Learned counsel for the State has pressed the following substantial questions of law: (I) Whether the honourable Tax Tribunal was justified in underreading and ignoring completely the use of the words mixture of while interpreting entry No. 53 of Schedule B of the Repealed Act and declaring each of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ood which is supplied to domestic animals or birds as an essential ration for the maintenance of life but also that feed which is supplied over and above the maintenance requirements for growth or fattening and for production purposes such as for reproduction, for production of milk, eggs, meat, wool or feathers and in the case of animals, also for efficient output of work. The same view has been followed by the Andhra Pradesh High Court in the case of Navodaya Traders v. Commissioner, Commercial Taxes [1998] 111 STC 125 (AP). In Gupta Agencies v. State of Punjab [1994] 92 STC 543 (P H), this court held that it is settled principle of law that for any article to be covered by a particular entry, the test is whether the article is exclusi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... community correspondingly. Once, of course, the provision is found applicable to him, full effect must be given to it. As observed by a Constitution Bench of this court in Hansraj Gordhandas v. H.H. Dave [1969] 2 SCR 253; AIR 1970 SC 755 Manu/SC/0265/1968 that such a notification has to be interpreted in the light of the words employed by it and not on any other basis. This was so held in the context of the principle that in a taxing statute, there is no room for any intendment, that regard must be had to the clear meaning of the words and that the matter should be governed wholly by the language of the notification, i.e., by the plain terms of the exemption. The assessee in the present case has been given the benefit of exemption on t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
