https://www.taxtmi.com/caselaws?id=434843 Sale of wheat bran (chokad) remained exempt under Entry 3 of Schedule A of the Odisha Value Added Tax Act, 2004, because the entry expressly included chokad and imposed no condition on the exemption. The HC applied strict construction of the charging and exemption provisions and held that exemption could not be denied merely because the buyer was an industrial unit or because the Department treated the goods as an input. Entry 74 of Part-II of Schedule B applied only to industrial inputs notified by the State Government, and no notification identifying chokad was shown. In the absence of such notification, taxation at 4% was unsustainable. en-us Thu, 02 Mar 2023 00:00:00 +0530 Thu, 08 Jan 2026 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434843 Sale of wheat bran (chokad) remained exempt under Entry 3 of Schedule A of the Odisha Value Added Tax Act, 2004, because the entry expressly included chokad and imposed no condition on the exemption. The HC applied strict construction of the charging and exemption provisions and held that exemption could not be denied merely because the buyer was an industrial unit or because the Department treated the goods as an input. Entry 74 of Part-II of Schedule B applied only to industrial inputs notified by the State Government, and no notification identifying chokad was shown. In the absence of such notification, taxation at 4% was unsustainable. Case-Laws VAT / Sales Tax Thu, 02 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434843