SC decision on dog / cat feed
In Sree Durga Distributors vs State of Karnata, the Supreme Court decided that pet food for cats and dogs will not fall under Entry 5 of the First Schedule to the Karnataka Value Added Tax Act, 2003.
The entry reads as under :
“5. Animal feed and feed supplements, namely, processed commodity sold as poultry feed, cattle feed, pig feed, fish feed, fish meal, prawn feed, shrimp feed and feed supplements and mineral mixture concentrates, intended
for use as feed supplements including de-oiled cake and wheat bran.”
These products will not be eligible for exemption from VAT.
Date of judgment - 30 April 2007
Vacanta in Turcia