1994 (10) TMI 294 - HC - VAT and Sales Tax

Summary

The High Court of Orissa ruled that the sale of oil-cake is generally tax-free under serial No. 30-D of exempted goods, making it not subject to tax under the Central Sales Tax Act. The Tribunal's decision in favor of the dealer was upheld, stating that oil-cake is exempted generally from tax. The question posed was answered in favor of the assessee.