Prakash Krishna, J. - (1.) In both the revisions the following common point of law has been raised by the department: "Whet her the, Trade Tax Tribunal was legally justified to exempt self manufactured cattle feed from payment of tax despite the fact that the aforesaid commodity falls under the category of an unclassified item and as such taxable @ 8%?"
(2.) The dispute relates to the assessment year 1985-86 and 1986-87. The assessee carried on the business of manufacture and sale of oil cakes, cotton seeds, cattle fodder etc. The acceptance of the disclosed turnover is not in dispute. The Assessing Authority rejected the claim of exemption on the sale of cattle fodder. Ultimately the matter reached to the Tribunal. The Tribunal in view of the following relevant entry in notification No. 3714 dated 5.6.1985, which was issued under Section 4 of the U.P. Trade Tax Act granted exemption on the sale of cattle fodder: "Cattle fodder including green fodder, chooni, Bhusi, Chhilka, Choker, Javi(properly known as Ghurjaee) and Gowar, but not including Khali (oil cake), rice polish, rice bran or rice husk. "
(3.) On interpretation of the aforesaid entry, the Tribunal concluded that the cattle fodder sold by the dealer opp. Party is an exempted item. The constituent of cattle fodder is Chooni, Gur Mogrey. On this basis the Tribunal treated the commodity in question as cattle fodder and granted .exemption. Aggrieved against the aforesaid order the present revision has been filed.;