- (1.) Leave granted.
(2.) A short question which arises for determination in this civil appeal is whether dog feed and cat feed sold by the appellant-assessee attracts Nil rate of duty under Entry 5 of First Schedule of the Karnataka Value Added Tax Act, 2003 (hereinafter referred to as "the Act"). The said entry was inserted vide Karnataka Act No. 27/05 with effect from 7.6.2005.
(3.) We quote hereinbelow Entry 5 of First Schedule of the Act: "5. Animal feed and feed supplements, namely, processed commodity sold as poultry feed, cattle feed, pig feed, fish feed, fish meal, prawn feed, shrimp feed and feed supplements and mineral mixture concentrates, intended for use as feed supplements including de-oiled cake and wheat bran.";