Rajes Kumar, J. - (1.)PRESENT to revisions under Section 11 of the U.P. Trade Tax Act (hereinafter referred to as the "Act") are directed against the order of the Tribunal dated 7 April, 2000 relating to the assessment years, 1994 -95 and 1995 -96.
(2.)DEALER -opposite party (hereinafter referred to as "Dealer") was carrying on the business of manufacture and sales of cattle feed which consists of 90 percent molasses, 2 percent Urea, 1 percent sewar, 5 percent Ordinary salt and 2 percent black salt. In the returns filed by the dealer, exemption on the turnover of cattle feed was claimed upto September 1994 and thereafter on the turnover of such cattle feed, 5 percent tax was admitted and paid. However, during the course of the assessment proceeding, dealer disputed the taxability on the cattle feed even for the period after 1.10.1994. The claim of the dealer was that after 1.10.1994, "balanced cattle feed" was made taxable under the Notification No. TT -2 -3403/XI -9(116) -94 -U.P. Act 15 -48 -Order -94 dated 1.10.1994, while the cattle feed manufactured and sold by it was not balanced cattle feed. Submission of the dealer was that the cattle feed sold by the dealer did not contain any vitamin and was provided to cattle, to make the ordinary food tasty. Assessing authority has not accepted the plea of the dealer and levied the tax on such cattle feed on the turnover after 1.10.1994 under the aforesaid Notification No. TT -3403/XI -9(116) -94 -U.P. Act 15 -48 -Order -94 dated 1.10.1994 at the rate of 5 percent treating it as balanced cattle feed. Being aggrieved by the order of the assessing authority, dealer filed appeals before the Deputy Commissioner (Appeals), Trade Tax, Gorakhpur, Deputy Commissioner (Appeals), Trade Tax, Gorakhpur vide order dated 20 January, 1999 dismissed both the appeals. Being aggrieved by the order, dealer further filed second appeals before the Tribunal. Tribunal by the impugned order allowed the appeals and granted exemption on the turnover of such cattle feed even after 1.10.1994. Tribunal held that under the Notification No. TT -/XI -9(116) -94 -U.P. Act 15 -48 -Order -94 dated 1.10.1994 and Notification No. TT -2 -1381/XI -9(167)/95 -U.P. Act -15 -48 -Order -96 dated 6.6.1996, balanced cattle feed was excluded from the entry "Cattle Fodder" and the same was made taxable under the Notification No. TT -2 -3403/XI -9(1 16) -94 -U.P. Act 15 -48 -Order -94 dated 1.10.1994. Tribunal held that the cattle feed manufactured by the dealer was not balanced cattle feed and was provided to cattle to increase the taste of the ordinary food and, therefore, was not taxable being still covered under the entry "Cattle Fodder". Tribunal held that the cattle feed manufactured by the dealer did not contain any vitamin.
Heard Sri B. K. Pandey, learned Standing Counsel and Sri Kunwar Saksena, learned Counsel for the dealer -opposite party.

(3.)LEARNED Standing Counsel submitted that the Tribunal has erred in holding that the cattle feed manufactured by the dealer was not balanced cattle feed and was not liable to tax after 1.10.1994. He submitted that from the entry of Notification No. TT -/XI -9(116) -94 -U.P. Act 15 -48 -Order -94 dated 1.10.1994, cattle feed has been excluded from cattle fodder. The "cattle feed" which was excluded means "cattle feed" in all forms and nature, including balanced cattle feed. Therefore, all kinds of cattle feed which were earlier held to be covered under cattle fodder, being fed by the cattle, in various decisions of this Court and Apex Court have been excluded from the entry "cattle fodder". He submitted that after 1.1,0.1994 under Notification No. TT -2 -3403/XI -9(116) -94 -U.P. Act 15 -48 -Order -94 dated 1.10.1994, balanced cattle feed has been made taxable at the rate of 5 percent and other cattle feed are liable to tax as an unclassified item at the rate of 8 percent.