1994 (10) TMI 294

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....al has referred the following question for opinion of this Court:   "Whether, on the facts and in the circumstances of the case, the interpretation of the learned Tribunal that as per serial No. 30-D of the rate chart of exempted goods under Orissa Sales Tax Act, oil-cake is generally tax-free, is legally correct and if its sale in course of inter-State trade is not subject to tax under Ce....

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....list of tax-free goods, the transaction therein cannot be exigible to tax under the Central Sales Tax Act. The Tribunal also negatived the finding of the appellate authority that only under specified circumstances, i.e., when the oil-cake is sold as feed and fodder the same is tax-free. The Tribunal having allowed the second appeal, the State had made the application under section 24(1) of the Ori....

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....under that law the sale or purchase of such goods is exempt only in specified circumstances or under specified conditions or the tax is levied on the sale or purchase of such goods at specified stages or otherwise than with reference to the turnover of the goods. If the enumeration contained in serial No. 30-D of the list of goods exempted from levy of Orissa sales tax is examined, it is difficult....