M/S SREE DURGA DISTRIBUTORS vs STATE OF KARNATAKA

The Supreme Court ruled that 'dog feed' and 'cat feed' qualify as animal feed under Entry 5 of the First Schedule of the Karnataka Value Added Tax Act, 2003, which was amended by Karnataka Act No. 27/05. The Court held that the terms 'animal feed' and 'feed supplements' in Entry 5 should be interpreted disjunctively, allowing for a broader interpretation that includes various types of animal feed, including those for pets. Consequently, the appellant's products were deemed to attract a Nil rate of duty under the Act.