Prakash Krishna, J. - (1.) These three revisions are at the instance of the Commissioner of Trade Tax against a common order dated 18th November, 1997 passed by the Trade Tax Tribunal, Gorakhpur in three connected second appeals by which the Tribunal dismissed the second appeals filed by the department before it. Common question of law is involved in these revisions and they were heard together and are being disposed of by a common judgment. The identical point of law has been raised in all these revisions which reads as follows:" Whether on the facts and in circumstances of the case the Trade Tax Tribunal was legally justified in holding that the balanced cattle feed is exempt? "
(2.) The dispute relates to the assessment years 1990-91 (U.P.)in Trade Tax Revision No. 761 of 1998 and assessment years 1991-92 (U.P. and Central) in revision Nos. 760 and 759 respectively. The dealer opp. party's claim that the commodity in question manufactured by it is Pashu Ahar and is nontaxable by virtue of exemption notification issued under Section 4 of the U.P. Sales Tax Act, was negatived by the Assessing Authority. However, the said claim has been accepted by the First Appellate Authority as well as by the Tribunal.
(3.) Aggrieved against the aforesaid order the present revisions are at the instance of the department. It was submitted by the dealer opp. party that the cattle feed manufactured by it is used as cattle fodder. As per the order of the Tribunal the base materials for such product are mainly roughage, urea, vitamins, salt etc. The manufactured item is fed to the animals to satisfy their hunger and to provide them as nutrient to keep them healthy and free from diseases. It is not disputed by the department, at any stage, including the Assessing Authority that the manufactured item by the dealer opp. party is meant to feed animals only. The Assessing Authority did not accept the claim of the dealer opp. party on the ground that the product in question is a cattle feed which is different from cattle fodder. The assessing authority was of the view that the exemption notification issued under the U.P. Sales Tax Act is about the cattle fodder and the cattle fodder has been used therein in the sense as it was understood in the good olden age. It was of the view that the product in question is in the nature of food supplement and balanced cattle feed has been excluded from the exemption notification, and the balanced poultry feed and cattle feed is different from cattle fodder. However, the First Appellate Authority and the Tribunal disagreed with the aforesaid view of the Assessing Officer. The relevant entry in notification No. 3714 dated 5.6.1985 which was issued under Section 4 of the U.P. Trade Tax Act granting exemption on the sale of cattle fodder reads as follows : "Cattle fodder including green fodder, chooni, Bhusi, Chhilka, Choker, Javi(popularly known as Ghurjaee), Gowar, de-oiled oil cake, de-oiled rice polish, de-oiled rice bran or de-oiled rice husk, but not including oil cake (Khali), rice polish, rice bran or rice husk.";