1986 PLP 29 (PTD)

4. The Tribunal however; by the order dated 6‑11-1975, dismissed the application holding that the question whether the cattle feed is same thing as fodder, is a question of fact and not question of law arising out of its order dated 20‑6‑1974. Therefore, the Commissioner of Sales Tax has referred .the question to this Court.

5. We have heart Mr. Shaikh Haider learned counsel for the applicant and Mr. Nasim Farooqui, learned counsel for the respondent in, this case and S. T. C. Nos, 12 to 16 of 1976.

6. In this case and, the aforesaid cases only the assessment years and the amounts of the fodder sold in each year are different but the question involved in all the cases is same, and we therefore; propose to dispose of all these cases by this judgment.

7. The Tribunal rejected the application holding that what is `fodder' is a question of fact and not of law. This finding in our view is not correct. What is 'fodder' could be a question of law or a question of fact or mixed question of law and fact in the context in which it is to be viewed for example, if the question is whether green grass is fodder, and if it is to be answered with reference to the law or its definition given in the law then it would be a question of law or according to the circumstances of the case, a mixed question of law and fact. We may here, in support, infer to two cases namely, The Commissioner of Sales Tax (Central Zone), Karachi v. Pakistan Progressive Cement Industries Ltd., Karachi (1985 P T D 312) and Messrs Usmania Glass Sheet Factory Chittagong v. Sales‑tax Officer, Chittagong (P L. D 1971 SC 205). In the first named case this Court considered the question was "whether on the facts and in the circumstances of the case the learned Tribunal was justified in holding that 'fire bricks' and 'fire clay' are exempted under item No. 34 of Sales Tax Notification No. 7, dated 27‑6‑1951, This question being question of law was answered to the, extent that 'fire bricks' were exempted thereunder. In the second above referred to case the question whether 'glass sheet' was covered by the term 'concrete building components' used in Item No. 4 of "notification No. 7.dated 27‑6‑1951,, was considered and answered upto the Supreme Court level. Since the question referred to in the case now before us has to be 'answered in the light of the meaning of the word 'fodder' as mentioned in Item No. 6, therefore, in our view, it is a question of law. We accordingly; proceed to answer the same:

8. It was contended on behalf of the applicant by Mr. Shaikh Haider that what was produced by the respondents in respect of which they claimed exemption froth levy of sales‑tax, was the cattle; feed and not fodder. He submitted that the Sales‑tax Officer treated it as cattle feed for the reason that a was prepared by mixing molasses and. salt and was therefore, different from fodder. The Tribunal has however, held that the cattle feed and fodder are synonymous and in the opinion of the Tribunal even after mixing the molasses and salt the cattle feed could only be used by the cattle and therefore, it held that the same: was exempted under the notification.

9. The word `fodder' is not defined in the Sales‑tax Act. However, in the Notification No. 7, dated 27‑6‑1951, Item No. 6, the meaning of the word 'fodder' is enlarged by including in it oil‑cakes and bran. The item reads: "

6. Fodder (including oil‑cakes and bran)." According to the Chamber's 20th Century Dictionary, New Edition 1983, page 461; 'feed' means :‑ "Feed:‑‑‑"An allowance of provender; esp. to cattle : fodder :.feeding ; pasture : a plentiful meal :" According to the Chambers 20th Century Dictionary, New Edition 1983,page 485 fodder' means:- "food supplied to cattle : food (slang)" According to the Oxford English Dictionary, Vol. IV, p. 378 the word 'fodder' means:‑‑ "Food for cattle, now in a more, restricted sense: dried food, as hay; straw, etc., for stall feeding:"" According to the same Dictionary p. 130, the word 'feed' means:‑ "3.-‑Food (for cattle) ; fodder, provender. (b) An allowance or meal (of corn, oats, etc.)

10. From the above meanings it will be seen that not only the word 'feed' and 'fodder' are synonymous in. their meaning but the meaning the word 'fodder' has been enlarged by including in it oil-cakes and bran. Addition of salt or molasses in fodder or feed would not make an difference as any cooked dish, say, "porridge" with or without salt milk and/or ‑sugar would still remain porridge. The intention of the law, giver by including in the word 'fodder' oil‑cakes and bran seems to be that anything which could be given to cattle as feed is intended to be excluded from the‑levy of the sales‑tax. It is well‑settled that the word 'including' or the expression shall be deemed to be included' is generally used in interpretation clause in order to enlarge the meaning of worth and phrases occurring in the body of the statute. See Messrs Usmania Glass Sheet, Factory, Chittagong v. The Sales Tax Officer, Chittagong.

11. We, therefore, answer the question referred to this Court in affirmative, leaving the parties to, bear their own costs in the circumstances of the case. M.B.A. Reference answered in affirmative.