General exemption for oil-cake under State law barred Central sales tax on its inter-State sale.

Oil-cake was treated as exempt generally under the State sales tax exemption entry for feed and fodder, because the listed items after that expression were read as illustrative rather than restrictive. On that construction, the exemption was not confined to specified circumstances or conditions within section 8(2A) of the Central Sales Tax Act, 1956. The inter-State sale of oil-cake therefore was not liable to levy under the Central Sales Tax Act, and the issue was answered in favour of the assessee.

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Issues: Whether oil-cake falling under serial No. 30-D of the exempted goods list under the Orissa Sales Tax Act was exempt generally, and whether its inter-State sale was consequently not liable to tax under the Central Sales Tax Act.

Analysis: Serial No. 30-D exempted the sale of feed and fodder such as husk, straw, hay, grass, oil-cake including de-oiled cake and manufactured mixed balanced feed for cattle, poultry and pig. The Court held that the expression covered sale of feed and fodder generally and that the words following it were merely enumerative and illustrative. On that construction, the exemption was not confined to specified circumstances or specified conditions within the meaning of section 8(2A) of the Central Sales Tax Act, 1956 and the goods remained exempt generally under the State law.

Conclusion: Oil-cake was exempt generally under the State exemption entry and its inter-State sale was not liable to levy under the Central Sales Tax Act. The question was answered in favour of the assessee.

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