TMI Blog2020 (2) TMI 526X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee in the course of interstate trade and commerce was a cattle feed or not. Since this exercise was not undertaken, the denial of exemption to the Assessee, without arriving at such finding of facts cannot be sustained. The higher appellate authority also did not seem to have undertaken any such fact finding exercise. The matter deserves to be remanded back to the learned Assessing Authority for undertaking the said exercise of fact finding as to whether the wheat bran sold by the Assessee in the course of interstate sale was a cattle feed or not, which is obviously for the Assessee to establish such facts with relevant evidence before the Assessing Officer - Appeal disposed off by way of remand. - W.P.No.18137 of 2005 And W.M.P.No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed from tax under the CST Act, 1956, the same was exempted from tax under the CST Act, 1956, the same was also confirmed by the clarification issued by the Commissioner of Commercial Taxes already mentioned, the levy of Central Sales Tax at 10% made by the Assessing Authority and the same confirmed by the Additional Appellate Assistant Commissioner was against the provisions of law, also without considering the facts of their case and the clarifications issued by the Commercial Taxes Department were binding on all Assessing Authorities. Thus, the appellants have prayed to set aside the assessment made on the disputed turnover and allow exemption on the same as sale of exempted goods. 5. The appeal is heard in presence of Thiru C.V.Thia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same as taxable under CST Act for not fulfilling the conditions. The said turnover is assessable to tax at 10% for want of C Forms. The appellants have contended that the said goods sold is used for cattle feed by the purchasers. The clarification issued by the Commissioner of Commercial Taxes in Acts Cell- III/17958/99 dated 23.3.99 also confirms the goods sold to cattle feed dealers as exempted goods. The clarifications issued by the Commissioner of Commercial Taxes relied on by the appellants have been considered. The clarification also stipulates that the wheat bran sold for dealers to be used as cattle feed alone is eligible for exemption. The appellants have not fulfilled that the goods sold is used by the purchasers as cattle feed an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alls under the head of Aquatic Feed, Poultry Feed and Feeding stuff for animals enumerated under Sl.No.5 in Part-B of the Third Schedule to the TNGST Act, 1959 exempt from liability. The relevant Circulars are quoted below for ready reference. THE THIRD SCHEDULE GOODS EXEMPTED FROM TAX BY SECTION 8 Description of Goods Part-A ........... ........... 57. (i) Poultry Feed (ii) Rabbit Feed (iii) Monkey Feed (iv) Pig Feed (v) Cattle Feed and Wheat Bran used for cattle feed other than those falling under item 12 of Part-B of the First Schedule. (vi) Fish Feed SCHEDULES AS AMENDED UP TO DATE INCLUDING TAMIL NADU 1997-98 BUDGET ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and commerce. In our opinion, to avail the exemption from tax with reference to Section 8(2)(A) of the Act, the Assessee has to first establish before the Assessing Officer that the wheat bran in question is sold as cattle feed. Obviously, the question of fact has to be established by the Assessee on relevant evidence. But, this exercise of fact finding based on relevant evidence does not seem to hve been taken place in the present case, as the Assessment Order does not disclose any such exercise undertaken by the Assessing Officer before denial of exemption to the Assessee. The Assessment Order in the present case is passed on the following reasons. As per the entry 57(v) of the III Schedule, cattle feed and wheat bran used for catt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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