https://www.taxtmi.com/caselaws?id=161078 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. en-us Fri, 28 Oct 1994 00:00:00 +0530 Tue, 31 Dec 2013 15:39:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161078 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. Case-Laws VAT and Sales Tax Fri, 28 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161078