https://www.taxtmi.com/caselaws?id=425921 "Chuni", a by-product of pulses used in cattle feed, was held not to fall within Entry 66 as cattle feed for entry tax purposes because the charging entry had to be construed strictly. The Orissa HC treated chuni as husk or dal by-product rather than a finished marketable cattle-feed product, and declined to apply a liberal interpretation drawn from exemption cases to enlarge the scope of the taxing entry. Section 26 reinforced that only a finished product was taxable, and the trade parlance test also pointed away from treating plain chuni as cattle feed. The revision petitions were dismissed, leaving the assessee outside entry tax liability. en-us Tue, 02 Aug 2022 00:00:00 +0530 Tue, 02 Sep 2025 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425921 "Chuni", a by-product of pulses used in cattle feed, was held not to fall within Entry 66 as cattle feed for entry tax purposes because the charging entry had to be construed strictly. The Orissa HC treated chuni as husk or dal by-product rather than a finished marketable cattle-feed product, and declined to apply a liberal interpretation drawn from exemption cases to enlarge the scope of the taxing entry. Section 26 reinforced that only a finished product was taxable, and the trade parlance test also pointed away from treating plain chuni as cattle feed. The revision petitions were dismissed, leaving the assessee outside entry tax liability. Case-Laws VAT / Sales Tax Tue, 02 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425921