Dwarka Prasad, J.
1. In these cases, two questions are sought to be referred to this Court by means of applications under Section 15(3A) of the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as 'the Act').
2. The assessee, M/s. Bhagchand Rewachand of Ajmer, is a commission agent and is dealing in cereals and pulses including suji, maida, atta as well as in bhusi and chauper. By a notification issued by the State Government, cattle feed is exempted from payment of sales tax. But the argument of the learned counsel appearing for the revenue is that chauper is not exempted from payment of sales tax as it is 'wheat bran'. The Commercial Taxes Officer, Anti-Evasion, Jaipur, took this view and imposed tax upon the assessee in respect of the sale of chauper. The Deputy Commissioner (Appeals) also took the same view. But on revision, the Board of Revenue held, on the basis of the concession made by the Advocate appearing for the revenue, that wheat bran as sold by the assessee was used as cattle feed and therefore it was not liable to payment of sales tax. The observations of the Board of Revenue made in its order dated 19th September, 1977, in this respect are as under :
It is the positive case of the applicant that wheat bran is used for feeding the cattle and not for human consumption. This has also not been challenged by the department.
* * *As already said above, the fact that wheat bran is used as cattle feed has not been repudiated by the department.
3. In view of the concession made on behalf of the revenue before the Board of Revenue that chauper as sold by the assessee is used as cattle feed, the questions which are sought to be referred no longer arise, so far as the facts and circumstances of this case are concerned.
4. Learned counsel for the revenue placed reliance upon a decision of the Allahabad High Court in Commissioner of Sales Tax v. Jamuna Prasad  36 S.T.C. 442, in support of his submission that chauper is bran and as such it is taxable. In the aforesaid case, which related to the sale of rice, it was held that rice has an outer husk, which is known as paddy and there is no inner husk so far as rice is concerned and that rice bran was nothing else but powdered rice. It was also observed in that case that bhusa and bhusi as understood in common parlance, are commodities obtained from stalk, leaves and husk of grains and as such rice bran cannot be treated as bhusi of rice. It is not denied before us that chauper which is sold by the assessee, is commercially used as cattle feed and is commonly sold for that purpose. It is also not denied that cattle feed is exempted from payment of sales tax. In our view, chauper is merely the husk of wheat, which is separated when powdered wheat or flour is passed through sieves and is not wheat bran. As it . was conceded before the Board of Revenue that chauper is cattle feed and this fact is not even disputed before us that it is commonly used as cattle feed. The question as to whether it is bran or not has no importance in this view of the matter that the article sold by the assessee, namely, chauper, is covered by the item 'cattle feed', which is exempted from payment of sales tax.
5. We, therefore, decline to call the references. The applications are, therefore, dismissed.