Karnataka VAT Act: Taxation of Dog and Cat Feed

Sree Durga Distributors Vs State of Karnataka (Supreme Court Judgment) In the civil appeal of Sree Durga Distributors vs. State of Karnataka, a fundamental question arose: whether the sale of ‘dog feed’ and ‘cat feed’ should attract a Nil rate of duty under Entry 5 of the First Schedule of the Karnataka Value Added Tax Act, 2003 (referred to as “the Act”). This appeal was based on the insertion of Entry 5, which took effect on June 7, 2005. The specific issue was whether these pet food products could be considered as “animal feed” under this entr...