STATE OF ORISSA Vs. MANGALA STORE

JUDGEMENT

(1.) THE limited question that arises for consideration in this revision is whether mustard oil -cake comes within the ambit of 'sale of feed and fodder' enumerated at serial No. 30 -D of the list of goods exempted from tax under the Orissa Sales Tax Act, 1947 (hereinafter referred to as 'the Act').

(2.) ORIGINALLY an application was made by the Revenue under Section 24(2)(b) of the Act to require the Orissa Sales Tax Tribunal to make a reference to this Court for opinion on the above question. Notice was issued to the contesting opposite party who has appeared through Shri J. Sahoo. In the meantime, Section 24 of the Act has undergone amendment by virtue of which the said pending reference application has come to be registered as tax revision.

(3.) ENTRY No. 30 -D of the tax -free list at the relevant time read as follows :