https://www.taxtmi.com/caselaws?id=309779 Writ petitions were entertained despite an alternative statutory remedy because the dispute turned on a pure question of interpretation affecting multiple assessees and raising the risk of multiplicity of proceedings. In construing the sales tax exemption entry, the court applied the common parlance test rather than a technical or scientific meaning, and treated the words "such as" as illustrative. On that basis, de-oiled cake was regarded as cattle feed or fodder within the tax-free entry even before the amendment inserting "including de-oiled cake"; the later amendment was treated as clarificatory. Reassessment under section 12(8) of the Orissa Sales Tax Act was therefore unsustainable on that view. en-us Mon, 19 Dec 1994 00:00:00 +0530 Thu, 21 Sep 2023 15:14:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309779 Writ petitions were entertained despite an alternative statutory remedy because the dispute turned on a pure question of interpretation affecting multiple assessees and raising the risk of multiplicity of proceedings. In construing the sales tax exemption entry, the court applied the common parlance test rather than a technical or scientific meaning, and treated the words "such as" as illustrative. On that basis, de-oiled cake was regarded as cattle feed or fodder within the tax-free entry even before the amendment inserting "including de-oiled cake"; the later amendment was treated as clarificatory. Reassessment under section 12(8) of the Orissa Sales Tax Act was therefore unsustainable on that view. Case-Laws VAT and Sales Tax Mon, 19 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309779