https://www.taxtmi.com/caselaws?id=443016 Wheat bran ceased to qualify for exemption under Entry 30-D of Schedule I to the Odisha Sales Tax Act, 1947 after the 08.02.1999 notification, because the specific taxable entry was amended by deleting the phrase limiting levy to bran sold as cattle feed. The Court applied the literal meaning of the clear charging provision and held that exemption could not be expanded through a broader interpretative approach or by relying on a general exemption entry. The special entry taxing bran at 4% therefore prevailed, and the Tribunal's contrary construction was rejected. en-us Mon, 11 Sep 2023 00:00:00 +0530 Fri, 15 Sep 2023 08:52:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443016 Wheat bran ceased to qualify for exemption under Entry 30-D of Schedule I to the Odisha Sales Tax Act, 1947 after the 08.02.1999 notification, because the specific taxable entry was amended by deleting the phrase limiting levy to bran sold as cattle feed. The Court applied the literal meaning of the clear charging provision and held that exemption could not be expanded through a broader interpretative approach or by relying on a general exemption entry. The special entry taxing bran at 4% therefore prevailed, and the Tribunal's contrary construction was rejected. Case-Laws VAT and Sales Tax Mon, 11 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443016