Prakash Krishna, J. - (1.) These two revisions are directed against a common order dated 29th January, 1994, passed by the Sales Tax Tribunal, Kanpur in two connected second appeal Nos. 691 and 692 of 1991. The Tribunal by the impugned order has dismissed the aforesaid two second appeals which were preferred by the department
(2.) The dispute relates to the assessment year 1985-86 (U.P. and Central).The dealer/opposite party deals in cattle feed, mineral mixture, poultry feed and chemicals etc. The dealer/opposite party is a company registered under the Companies Act, having its Head Office at Bombay and one branch at Kanpur. The dispute in the present revisions is with regard to the taxability of "cattle poultry feed". The dealer/opposite party claimed exemption on such turnover of Rs. 16,83,262.10 of "cattle poultry feed" on the ground that the said turnover represents the sale of "cattle poultry feed" in U.P. and is exempted from payment of sales tax in view of the notification No. 7038, dated 31st January, 1985. Similarly, it claimed exemption on the turn over of Rs. 57,73,365.70 towards central sales being turnover of "poultry cattle feed," under the aforesaid notification. The assessing officer vide its order dated 14th March, 1990 did not accept the aforesaid contention of the dealer/opposite party on the ground that the products produced by she dealer/opposite party do not answer description of 'poultry feed' and 'cattle fodder' as mentioned in the aforesaid notification. However, the first appellate authority as well as the Tribunal have held that the aforesaid turnovers are liable to be exempt being cattle fodder under the aforesaid notification No. 7038, dated 31st January, 1985.
(3.) Heard learned counsel for the parties and perused the record.;