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TMI Blog2001 (7) TMI 1270X X X X Extracts X X X X X X X X Extracts X X X X ..... and fodder" enumerated at serial No. 30-D of the list of goods exempted from tax under the Orissa Sales Tax Act, 1947 (hereinafter referred to as "the Act"). 2.. Originally an application was made by the Revenue under section 24(2)(b) of the Act to require the Orissa Sales Tax Tribunal to make a reference to this Court for opinion on the above question. Notice was issued to the contesting opposi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g officer assessed the sale of mustard oil-cake to tax and also imposed penalty of Rs. 5,000. Against the said assessment, the opposite party filed appeal before the Assistant Commissioner of Sales Tax who by order dated April 10, 1989 held that mustard oil-cake comes within "feed and fodder" and as such, as per entry No. 30-D its sale is free from imposition of sales tax. Being aggrieved by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding mustard oil-cake. There is nothing in the entry to restrict the class or kind of oil-cake. For the aforesaid reasons, we are of the opinion that the mustard oil-cake being one of the oil-cakes is a "cattle feed" which comes under entry No. 30-D of the tax-free list and is thus exempt from tax under the Act. We may note here that in S.J.C. No. 100 of 1990 [State of Orissa v. Arun Trading Comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... concerned whether mustard oil-cake is actually used as cattle feed or not by the customer or whether mustard oil-cake can be used for any other purpose. When the law declares "oil-cake" which includes all its types to be a cattle feed, the view of the Director is of little assistance in deciding this question. The Assistant Commissioner of Sales Tax while deciding first appeal found from the sale ..... X X X X Extracts X X X X X X X X Extracts X X X X
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