This revision has been filed by the State under Section 11(1) of the U.P. Trade Tax Act for the assessment year 1990-91 against the order of the Tribunal dated 5.12.2001. The questions of law referred to are hereunder:-
(a) Whether Trade Tax Tribunal is legally justified to hold that no tax is leviable on the sale of balanced cattle feed, treating it under the category of cattle fodder ?
(b) Whether order of the Trade Tax Tribunal is legally correct in view of the decision of the Hon'ble High Court in TTR No.588/89 and 589/89 in case of CST vs. Cattle Feed Plant, Meerut ?
In view of the decision of this Court in the case of Umrao Industries Corporation Ltd. Vs. Sales Tax Officer, Kanpur reported 133 STC page 3437, there is no difference between Cattle feed and fodder, the view taken by the Tribunal is justified. No question of law arises.
This revision is dismissed.
Order Date :- 18.1.2010 S.P.