For Hindus cow is the ‘sacred mother’  and the worship of cows is an integral part of Hinduism. The worship of cows by Hindu’s goes baack to the Vedic days. 

However it is rare to see a Vigraha of cow as in the example we have here. The Peetha and the Prabhavali suggest this was made to be kept in a home altar. 

The Cow is accompanied by a calf. There is an attendant standing by the right side, behind cow’s head. The significant of the attendant is now known. There is some structure (unidentified) on the right side of the Peetha.

The Vigraha is about 6.5 cm in height and it probably dates to the early part of the twentieth century. 

This is probably from North India, going by the material, Peetha design and the Prabhavali.