Case Law Details
M/S Golden Streak Drug & Pharmaceuticals Ltd. Vs. Commissioner Trade Tax (Allahabad High Court); Trade Tax Revision No. 220 of 2008; 31/10/2017
Now it is well settled that as also need of common parlance that an animal feed supplement or cattle feed supplement or poultry feed supplement or balanced cattle feed or poultry feed is actually used as energy nutrients as well as nutrients rich with substance needs for strengthening the body and its development so that a person engaged in such farming may have good yield of cattles and poultry as the case may be.
Hon’ble R.K. Agarwal, J (as his lordship then was) also considered judgment of Friends Medicon (P) Ltd. (supra) in The Commissioner, Trade Tax vs. Ankit Traders, 2008 (18) VST 149 (All), and observed that to make to make poultry feed, a balanced poultry feed, it is essential to include the vitamins or concentrates. The ingredients of poultry feed or cattle feed is a ration for maintenance cannot be a balanced poultry feed which expression includes a feed full of vitamins and all other ingredients, which augment the production of eggs in the case of poultry. Short of vitamins or the concentrates, the poultry feed cannot be said to be a balanced poultry feed. Court observed ‘for a balanced feed, it is essential that there should be vitamins and concentrates which augment the production. Therefore, if in, feeds there are such concentrates which augment the production, it will be a balanced cattle feed even though, there are no vitamin. It may be mentioned here that the presence of vitamins by name is not essential. It may be possible that vitamins are available in the constituent of the product. The nature of the constituent can only be worked out by chemical analysis.
We find that Revenue Authorities have gone into the literature of items reading here and there something to show that items in which the revisionists dealt with takes care of health problems of poultry though there is no that these items are sold and traded in common parlance as medicine and drugs and that as balanced poultry feed. It is well established in order to consider the import of entries of Taxing Institutes, the Doctrine of common parlance is normally applied which means to find out as to how the concerned item is understood by the people but commonly trade therein. Stimulation in humoral and cellular immunity, increase in blood sugar, increase in feed intake, maintaining Osmotic pressure and precise acid base equilibrium etc. are the only items in which revisionist is dealing that increase the health and strengthening of the poultry and by itself cannot be constituted as a medicine or drug.
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