Glaxo Laboratories (India) Ltd. vs The State Of Gujarat on 1 December, 1978
10. We observe that it is not in dispute that Di-Calcium Phosphate manufactured by the respondents is of animal feed grade and is given in the small quantities mixed in the total feed given to the animals. The point that falls for consideration is whether the product as such can be considered as animal feed. We observe from the evidence produced before us from the technical books that feed of animal comprises of a number of constituents which are generally mixed together. The elements that are added for constituting the total feed of the animal, depend upon the requirements of a particular class of animals, as pointed out by the learned Advocate for the respondents. The Hon'ble High Court of Gujarat in the case of Glaxo Laboratories v. State of Gujarat (43 STC 386) examined the scope of the term animal feed and after examining the etymological scope of the word feed, have observed that the word cattle feed has acquired the precise meaning in the field of animal feed. After examining as to how the word animal feed is understood in the technical literature in the Macropaedia and Encyclopedia as abstracted in the earlier paragraphs, have held that in the modern times cattle feed and poultery feed have a large variety of constituents of a high energy value because they are easily digested nutrients and feed supplements which are considered essential for the proper nutrition of animals and birds which are to be kept in a state of efficient production. We observe in this case the issue before the Hon'ble High Court was as to whether vitamin blends could be considered as animal feed. As brought out in the earlier paragraphs in the arguments of the learned Advocate for the respondents, the Hon'ble High Court after going through the meaning of the term animal feed and poultry feed based on the technical literature placed before them, including the meaning given in the dictionary held that the additives like vitamins are animal feed.