https://www.taxtmi.com/caselaws?id=168950 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. en-us Thu, 11 Jul 2013 00:00:00 +0530 Mon, 06 Apr 2015 20:00:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168950 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. Case-Laws VAT and Sales Tax Thu, 11 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168950