Broad construction of exemption entry: mustard oil-cake treated as cattle feed and exempt from sales tax.

Mustard oil-cake falls within the tax-free entry for "sale of feed and fodder" under Serial No. 30-D of the Orissa Sales Tax Act, 1947. The exemption entry expressly includes oil-cake, and that generic description was construed broadly to cover mustard oil-cake as one of its forms. The actual use of the commodity by a particular purchaser was held irrelevant where the statute itself classifies oil-cake as cattle feed. Sales records supporting its sale as cattle feed reinforced the exemption, leaving mustard oil-cake outside sales tax.

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Issues: Whether mustard oil-cake falls within "sale of feed and fodder" under Serial No. 30-D of the tax-free list under the Orissa Sales Tax Act, 1947 and is therefore exempt from sales tax.

Analysis: The entry expressly includes "oil-cake" among items exempted as feed and fodder. The expression was read broadly, and oil-cake was treated as a generic term covering mustard oil-cake as one of its forms. The actual use of the commodity by a particular buyer was held to be irrelevant where the statutory entry itself classifies oil-cake as cattle feed. The conclusion was reinforced by the sales records showing that the commodity was sold as cattle feed.

Conclusion: Mustard oil-cake is cattle feed within Serial No. 30-D and is exempt from sales tax under the Orissa Sales Tax Act, 1947.

Ratio Decidendi: Where an exemption entry expressly includes a commodity by generic description, the entry must be construed according to its statutory breadth, and a specific variety of that commodity is exempt even if it may have other uses.

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