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TMI Blog2023 (3) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... e confirming an assessment order passed by the Sales Tax Officer (STO), Koraput I Circle, Jeypore under Section 42(4) of the Odisha Value Added Tax Act, 2004 (OVAT Act) raising a demand of Rs.3,86,245.24 against the dealer for the period 1st April, 2005 to 30th September, 2006. In effect, the Tribunal concurred with the STO and the JCST that 'Chokad' sold by the dealer to NALCO, an Industry unit, would attract 4% tax in terms of Entry 74 of Schedule-B of Part-II of the OVAT Act for the aforementioned period. 2. Admit. The following question of law is framed for consideration:- "A. Whether the Tribunal is justified in confirming levy of tax on the sale of Wheat Bran (Chokad) @ 4% treating the same as industrial input coming under SI No.74 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad' to M/s. NALCO during the period in question. The case of the Assessee was that such sale was exempted from VAT by virtue of Entry 3 in Schedule 'A' to the OVAT Act which reads as under: "Sl.No. Description of Goods Conditions of exemptions 1. xxxxxxxx 2. xxxxxxxxx 3. Aquatic feed, poultry feed and cattle feed including supplements, concentrates, additives, de-oiled cake, grass, hay and straw and husk of pulses, wheat and groundnut including chokad" 7. It must be noted here that the above Entry was substituted with effect from 1st July, 2005 where the list of goods included 'Chokad'. It must further be noted that Column-3 which is titled 'Conditions of exemptions' has been left blank. In other words, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el for the Petitioner, that there is no conditionality attached to the exemption granted from VAT on sale of 'Chokad'. 11. Mr. Mishra, learned Standing counsel for the Department sought to contend that the very nature of the goods in Entry '3' reflects the legislative intent of exempting them from VAT only where they are used 'as such' and not as 'inputs' in the manufacture of some other commodity. 12. The fact remains that an entry in a taxation statute admits only of strict interpretation. If the legislative intent was that there should be some conditionality attached to granting exemption from VAT on the sale of 'Chokad', then it should have been expressly stated as has been done in Column 3 in regard to Entries 24 and 38. That there b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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