{"id":6230,"date":"2014-07-08T16:07:00","date_gmt":"2014-07-08T16:07:00","guid":{"rendered":"http:\/\/localhost\/sccblog\/?p=6230"},"modified":"2015-10-14T15:51:02","modified_gmt":"2015-10-14T10:21:02","slug":"soya-deoil-cake-or-soya-grits-whether-poultry-feed-or-fit-for-human-consumption-and-thus-taxable-or-not-discussed","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2014\/07\/08\/soya-deoil-cake-or-soya-grits-whether-poultry-feed-or-fit-for-human-consumption-and-thus-taxable-or-not-discussed\/","title":{"rendered":"Soya Deoil Cake or Soya Grits whether poultry feed or fit for human consumption and thus taxable or not, discussed"},"content":{"rendered":"

Tripura High Court: <\/b>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.<\/i><\/p>\n

To read the full judgment, click here<\/a><\/i><\/p>\n","protected":false},"excerpt":{"rendered":"

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Patel explains","author":"Bhumika Indulia","date":"March 16, 2021","format":false,"excerpt":"\"Copyright Act gives a range of rights and privileges to the first owner of copyright without requiring prior registration.\"","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":255650,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/10\/15\/custom-duty-exempted-on-import-of-crude-palm-oil-crude-soya-bean-oil-crude-sunflower-seed-oil-etc\/","url_meta":{"origin":6230,"position":3},"title":"Custom duty exempted on import of Crude Palm oil, Crude Soya bean Oil, Crude Sunflower seed oil etc.","author":"Editor","date":"October 15, 2021","format":false,"excerpt":"The Central Board of Indirect Taxes & Customs (CBIC) has exempted the custom duty leviable on import of Crude Palm oil, Crude Soya bean Oil, whether or not degummed, Crude Sunflower seed oil under the said First Schedule to the Customs Tariff Act, 1975 vide notification dated October 13, 2021.\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/MicrosoftTeams-image-3.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/MicrosoftTeams-image-3.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/MicrosoftTeams-image-3.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/MicrosoftTeams-image-3.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/MicrosoftTeams-image-3.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":311934,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/01\/22\/income-derived-from-transmission-of-live-feed-not-taxable-as-royalty-income-under-income-tax-act-dhc-legal-news\/","url_meta":{"origin":6230,"position":4},"title":"Income derived from transmission of \u2018live feed\u2019 not taxable as \u2018royalty income\u2019 u\/s 9(1)(vi) of Income Tax Act, 1961: Delhi High Court","author":"Editor","date":"January 22, 2024","format":false,"excerpt":"\u201cOnce it is concluded that a live telecast will not fall within the ambit of the expression \u201cwork\u201d, it will be wholly erroneous to hold that the income derived by the assessee in respect of \"live feed\" will fall within clause (v) of Explanation 2 to Section 9(1)(vi) of the\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"delhi high court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/10\/delhi-high-court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/10\/delhi-high-court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/10\/delhi-high-court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/10\/delhi-high-court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":214002,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/04\/26\/ph-hc-licensor-has-power-to-restrain-licensees-operations-to-ensure-that-licensee-carries-on-trade-and-business-as-per-terms-of-original-contract\/","url_meta":{"origin":6230,"position":5},"title":"P&H HC | Licensor has power to restrain licensee\u2019s operations to ensure that licensee carries on trade and business as per terms of original contract","author":"Bhumika Indulia","date":"April 26, 2019","format":false,"excerpt":"Punjab & Haryana High Court: The Bench of Tejinder Singh Dhindsa, J. dismissed a civil writ petition assailing order of licensor (tourism corporation) restraining the licensee (petitioner herein) from selling \u2018soya chaap\u2019 from an outlet at Chef Lakeview; 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