https://www.taxtmi.com/caselaws?id=161077 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. en-us Wed, 11 Jul 2001 00:00:00 +0530 Tue, 31 Dec 2013 15:37:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161077 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. Case-Laws VAT and Sales Tax Wed, 11 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161077