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2001 (7) TMI 1270 - ORISSA HIGH COURTExtract: .......d oil-cake was being sold as cattle feed. 6.. For the reasons indicated, we hold that mustard oil-cake being cattle feed, comes within the ambit of entry No. 30-D of the tax-free list and is thus exempt from sales tax under the Act. There is thus no merit in this revision which is accordingly dismissed. L. MOHAPATRA, J.-I agree. Petition dismissed.
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