Exemption for feed and fodder failed where "mota kunda" was found to be coarse bran, not husk.

Entry 30D of the Orissa Sales Tax Act exempted only feed and fodder such as husk, straw, hay, grass and similar specified goods. On the Tribunal's factual findings, the commodity sold as "mota kunda" was coarse bran used by oil mills for extraction of oil, not husk or a comparable exempt article, and the precedent on mustard oil cake did not apply. The exemption therefore failed, and the factual determination disclosed no legal error giving rise to a question of law for revision.

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Issues: Whether the commodity sold as "mota kunda" was covered by the exemption under entry 30D of List A of the rate chart under the Orissa Sales Tax Act, and whether any question of law arose for interference in revision.

Analysis: Entry 30D granted exemption to sale of feed and fodder such as husk, straw, hay, grass and manufactured mixed balanced feed for specified animals. The Tribunal had found, on the basis of the nature of the commodity, the purchasers, and the surrounding circumstances, that the goods sold were not husk but coarse bran locally known as "mota kunda", used by oil mills for extraction of oil. The cited precedent dealing with mustard oil cake was held to be inapplicable to the present commodity. Since the claim for exemption depended on the commodity answering the description in the entry and being sold for the relevant feed purpose, the factual findings of the Tribunal did not disclose any legal error.

Conclusion: The exemption claim failed, and no question of law arose for revision; the finding that "mota kunda" was not husk was upheld against the assessee.

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