Judgment We have heard learned counsel for the petitioner and learned Standing Counsel. The assessment years involved in this case are 1985-86, 1988-89 and 1989-90. All these assessment years are prior to the amendment dated October 10, 1994 by Notification No. TT-3401 whereunder "cattle feed" was excluded from "cattle fodder" as mentioned in the entry at serial No. 10 of the notification, dated June 5, 1985. By notification dated June 5, 1985 "cattle fodder" was exempted from tax. The entry No. 10 specifically included certain items and also excluded certain items from "cattle fodder". The issue as to whether "Parag Pashu Aahar", which according to the department was "cattle feed" manufactured and sold as concentrate basically as a tonic to be given to the cattle along with other food base, was or was not includable within the term "cattle fodder" as used in the entry No. 10 came up for consideration before a learned single judge of this court in the case of Cattle Feed Plant, Pradeshik Co-operative Dairy Federation Ltd., Meerut v. Commissioner of Trade Tax, U.P., Lucknow [2008] 18 VST 139 (App); [2005] UPTC 968; [2005] 42 STR 819. By a detailed judgment, the learned single judge held that under the pre October 10, 1994 position, "Parag Pashu Aahar" would be includable in the term "cattle fodder" as used in entry No. 10 and would thus, be exempt from trade tax. No good reason has been shown to us by the learned Standing Counsel for taking a different view from the aforesaid view taken by the learned single judge. In the circumstances relying upon the said decision of the learned single judge, we dispose of this writ petition by directing that "cattle feed" manufactured by the petitioner will be included in "cattle fodder" as that term has been used in the said entry No. 10 for the computation of the trade tax, liability and exemption from the same, for the assessment years involved, which are all pre-1994.