ORDER

In this case, the question raised before us is whether damaged wheat purchased by the original Respondent-dealer (hereinafter referred to as the Respondent-dealer) which is subjected to certain process before being sold is "cattle fodder" for the purpose of the Notification dated 5.6.85. The definition of cattle fodder reads as under :

"Cattle fodder including green fodder chuni, bhusi, chhilka, chokar, jave (popularly known as Gharjai), gowar, de-oiled cake, de-oiled rice polish, de-oiled rice bran or de-oiled rick husk, but not including oil cake (Khali) rice polish, rice bran or rice husk."

2. The High Court on examination of the material before it took the view that the dealer purchased from the Food Corporation of India, damaged wheat which is unfit for human consumption subject to the restriction to sell only on conversion into cattle fodder by grinding it. Based on this material, the High Court came to the conclusion that the expression "cattle fodder" includes the damaged wheat which is sold by the Respondent-dealer and thus his claim for exemption is allowed.

3. In this appeal, the learned Counsel for the Appellant contended that the definition of "cattle fodder" should