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TMI Blog2013 (7) TMI 867X X X X Extracts X X X X X X X X Extracts X X X X ..... RISSA HIGH COURT] deals with the issue of "mustard oil cake" and not "mota kunda" as in the present case. Apart from that, admittedly in the present case as would be clear from entry No. 30D that it relates to exemption of tax on the sale of feed and fodder in respect of the item mentioned therein. In order to claim benefit of such entry, the sale must have been for the purpose of feed for cattle, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Odisha Sales Tax Tribunal, Cuttack, dismissed the second appeal filed by the present petitioner with the following findings: I perused the orders of both the forums below. Admittedly the appellant sold 'mota kunda' to oil mills and oil cakes to outside the State for an amount of ₹ 5,59,266. He took declaration in form C for such sales. He produced such declaration forms for sal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ention of the petitioner is two fold, first being that there is a conflicting order passed by the Tribunal in S.A. No. 18(C) of 2003-04 on July 15, 2008 and the second point is about a decision delivered by the Division Bench of this court in the case of State of Orissa v. Mangala Store reported in [2002] 125 STC 337 (Orissa). The essence of the contention of the petitioner is that the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or extracting oil therefrom by providing C declaration forms. Therefore, the Tribunal being the final fact-finding authority, has rightly come to the conclusion that the petitioner has sold mota kunda to oil mills which is held not to be husk and the same cannot be questioned in the present revision. Having heard the learned senior counsel for the petitioner and standing counsel for the Comme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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