TMI Blog2017 (11) TMI 1027X X X X Extracts X X X X X X X X Extracts X X X X ..... for the maintenance of poultry feed but the concentrates like vitamins etc. in the food stuff enable the poultry to maintain energy, to perform the vital process of life and provide material to replace essential tissues, breakdown of which occurs in the body continuously - Even in the present case it could not be disputed that it composed of water, and organic and mineral matters. Organic matter is composed of proteins, ats, crude fibre and soluble carbohydrates. There are certain substances known as vitamins, medicines to remove toxins for strength and development of poultry. It is well settled that as also need of common parlance that an animal feed supplement or cattle feed supplement or poultry feed supplement or balanced cattle feed or poultry feed is actually used as energy nutrients as well as nutrients rich with substance needs for strengthening the body and its development so that a person engaged in such farming may have good yield of cattles and poultry as the case may be. Tribunal has erred in law in holding the items traded by revisionists by treating the same as medicines or drug and not as poultry feed supplements. The items in view of the circular of Trade Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax relevant for our purpose was Cattle feed, poultry feed or fish feed . By notification dated 01.10.1994 published under Section 3-A(1)(e) of Act 1948, in supersession of earlier notifications, entry 56 was inserted prescribing 4 percent tax on Manufacturer or Importer of Balanced cattle feed, poultry feed or fish feed . The aforesaid notification was amended on 22.05.2001 enhancing rate of tax to 5 percent but the entry was modified as Balanced cattle feed . Another notification on the same date was published under Section 4(a) of Act 1948 and it was notified that w.e.f. 25.05.2001 no tax shall be payable on the sale of poultry feed or fish feed . Therefore entry attracting tax remain only Balanced cattle feed and other two items namely poultry feed or fish feed were exempted from tax w.e.f. 25.05.2001. A clarification was issued by Trade Tax Commissioner vide circular dated 16.08.2005 stating that Animal feed shall also include Animal Feed Supplement and Animal Feed Concentrant. In view of Supreme Court judgment in M/s Sun Export Corporation, Bombay Vs Collector of Customs, Bombay and another, AIR 1997 SC 2658, which has been referred to by this Court in M/s Piya P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iarrhoes and dysentery diseases like E-coil, Coccldiosis, Nephritis, Perosis, Salmonellosis, etc. 4. To maintain correct Osmotic pressure and precise acid-base equilibrium. GOLDLIV+PLUS-500gms. INDICATIONS: CIRRHOSIS (Liver damage) conditions brought due to Mycotoxicosis, excess usage of drugs, disease condition, insufficient dietary proteins, deposition of excess fat (Fatty Liver Syndrome-FLS) etc. MSGP-1Kg. MEGA SPECTRUM GROWTH PROMOTER COMPOSITION: A proprietary blend of mycosal and MOS-Mannano Oligo Saccharide USAGE IN FEED: FOR Growth Promotion-Performance Promotion By keeping in check all poultry, cattle (other ruminants) and aqua related bacteria and mycobacteria (like E-COLI, SALMONELLA, FOWL, CHOLERA, CORYZA, CRD, CLOSTRIDIA, BANTHRACIS etc.) and simultaneously stimulating both humoral and cellular immunity with one single feed premix that is MSGP with highest economy. GTPP-1kg BROAD SPECTRUM TOXIN MANAGER INDICATIONS: For Broad Spectrum Toxin prevention and Control. To prevent further production of toxins not only in ingredients finished feeds but also in the....of animal. To remov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ood given to an animal fodder, pasture, meal etc.' Poultry feed' has acquired a definite connotation in livestock farming and there are certain ingredients used as ''concentrates' in such feeds for the health and strengthening of poultry livestock. Feed simplicitor is essential for the maintenance of poultry feed but the concentrates like vitamins etc. in the food stuff enable the poultry to maintain energy, to perform the vital process of life and provide material to replace essential tissues, breakdown of which occurs in the body continuously. 13. Even in the present case it could not be disputed that it composed of water, and organic and mineral matters. Organic matter is composed of proteins, ats, crude fibre and soluble carbohydrates. There are certain substances known as vitamins, medicines to remove toxins for strength and development of poultry. This Court in Friends Medicon (supra) said in para 4 as under:- The ration of an animal may be divided for convenience into two parts; (1) maintenance ration, viz the portion of the diet which just enable the animal at rest to carry on the essential processes of life, such a breathing and circulation of b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso considered judgment of Friends Medicon (P) Ltd. (supra) in The Commissioner, Trade Tax vs. Ankit Traders, 2008 (18) VST 149 (All), and observed that to make to make poultry feed, a balanced poultry feed, it is essential to include the vitamins or concentrates. The ingredients of poultry feed or cattle feed is a ration for maintenance cannot be a balanced poultry feed which expression includes a feed full of vitamins and all other ingredients, which augment the production of eggs in the case of poultry. Short of vitamins or the concentrates, the poultry feed cannot be said to be a balanced poultry feed. Court observed ''for a balanced feed, it is essential that there should be vitamins and concentrates which augment the production. Therefore, if in, feeds there are such concentrates which augment the production, it will be a balanced cattle feed even though, there are no vitamin. It may be mentioned here that the presence of vitamins by name is not essential. It may be possible that vitamins are available in the constituent of the product. The nature of the constituent can only be worked out by chemical analysis. 18. We find that Revenue Authorities have gone into the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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