TMI Blog2022 (8) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... n, it is another to say that it is amenable to tax by bringing it within the ambit of another product shown in the Schedule to the OET Act and, therefore, bringing it within the fold of taxation. The approach to both cannot be the same. What perhaps is determinative is Section 26 of the OET Act, which clearly states that it is only a finished product which would be amenable to entry tax. Conscious of this, the Single Member Chairman tries to bring Chuni within the ambit of a finished and a separate commercial product. However, the fact remains that chuni or chokad is only a by-product and not a complete finished product in itself. The finished product as far as the present case is concerned is cattle feed which is what is men ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 2011 arises from an order dated 5th February, 2011 of a Single Judicial Member of the Orissa Sales Tax Tribunal, Cuttack (Tribunal) dismissing the appeal of the State of Odisha thereby upholding the order dated 7th March, 2009 of the Deputy Commissioner of Sales Tax, Puri (DCST) holding that Chuni does not come within the scope of the entry cattle feed as it is only one of the raw materials for preparation of the cattle feed and, therefore, not amenable to entry tax. 3. The challenge in the next petition again by the Department i.e. STREV 19 of 2013 is to an order dated 5th January, 2013 of a Two-Member Bench of the Tribunal holding likewise. The other petitions by the Department are against orders of Single Member Benches of the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -I of the Schedule appended to the OET Act reads as under: 66. Cattle feed, Prawn feed and poultry feed. 9. The product, which is sought to be subject to entry tax, is admittedly Chuni , which is nothing but husk of pulses. It is a byproduct, which comes into existence during the process of manufacturing Dal i.e. pulses. This is not in dispute. Also what is not in dispute is that Chuni is not independently sold as cattle feed . It is used to make cattle feed. There are 17 other ingredients which go to make cattle feed apart from Chuni . These include De-oiled Rice bran, Maize, Jawar, Kuthi, Wheal bran cakes and De-oiled cakes (groundnuts), Till oil cake (black)/sunflower DOC/Soyabean DOC, Biri, Chuni, Moong chuni and molass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , (1985) 60 STC 108, it was held that hay, straw or rice bran or husk and dust of pulses and grams are normally used as cattle feed . All of these were in the context of exemption notifications which exempted certain products from the ambit of taxation. It is in the same context in which the decision in Sun Export Corporation v. Collector of Customs, (1998) 111 STC 69 (SC) was rendered. 12. However, it cannot be straightaway inferred, on the above basis as has been done by the Single Member Chairman of the Tribunal, that even in the context of bringing a product within the ambit of tax under the OET Act, the same principle would apply and therefore, Chuni is not a distinct commodity compared to cattle feed . 13. It is one ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oil as opposed to other oils. That is the ordinary meaning of the words used. These words may be construed literally but should be given their fullest amplitude and interpreted in the context of the process of soap manufacture. There are no words in the notification to restrict it to only to cases where rice bran oil is directly used in the factory claiming exemption and to exclude cases where soap is made by using rice bran fatty acid derived from rice bran oil. The whole purpose and object of the notification is to encourage the utilisation of rice bran oil in the process of manufacture of soap in preference to various other kinds of oil (mainly edible oils) used in such manufacture and this should not be defeated by an unduly narrow inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are entirely out of place. Nor can taxing statutes be interpreted on any presumptions or assumptions. The court must look squarely at the words of the statute and interpret them. It must interpret a taxing statute in the light of what is clearly expressed; it cannot imply anything which is not expressed; it cannot import provisions in the statute so as to supply any assumed deficiency. 18. What perhaps is determinative is Section 26 of the OET Act, which clearly states that it is only a finished product which would be amenable to entry tax. Conscious of this, the Single Member Chairman tries to bring Chuni within the ambit of a finished and a separate commercial product. However, the fact remains that chuni or chokad is only ..... X X X X Extracts X X X X X X X X Extracts X X X X
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