Concessional rate under CST Act not available for inter-State sale of 'animal feed' not being a decl

CST & VAT: Where assessee made inter-State sale of animal feed and claimed that lower rate of tax as provided under section 6(2) of Central Sales Tax Act at 2 per cent would be applicable since animal feed was not a declared goods, rate of tax as provided in section 8(2)(b) at 10 per cent would be applicable