Soya Deoil Cake or Soya Grits whether poultry feed or fit for human consumption and thus taxable or not, discussed

Tripura High Court: Deciding the question relating to taxability of Soya Deoil Cake under the Tripura Value Added Tax, 2004 depending upon it being a poultry or being fit for human consumption, a bench of Deepak Gupta,CJ and S. Talapatra,J held that as Soya Deoil Cake was not poultry feed but could be used as an ingredient of poultry feed, hence, the same was not taxable. Considering that Soya Deoil cake was both an ingredient for poultry feed as well as an ingredient for manufacturing goods for human consumption, the Court stated that the assessee must file an undertaking to use the product only for manufacture of animal feed. Dayananda Enterprise v. State of Tripura, W.P. (C) 240 of 2007, decided on 02.06.2014.

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