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TMI Blog2023 (9) TMI 638X X X X Extracts X X X X X X X X Extracts X X X X ..... evision petition (STREV) filed under Section 24 of the Odisha Sales Tax Act, 1947 read with Rule 52A of the Odisha Sales Tax Rules, 1947, the order dated 08.01.2016 passed in Second Appeal No. 1459 of 2001-02 by the Full Bench of Odisha Sales Tax Tribunal under Annexure-3 to the petition has been challenged. 3. In the said Second Appeal, the order dated 24.11.2001 passed by the learned Assistant Commissioner of Sales Tax, Cuttack I Range, Cuttack in Sales Tax Appeal No. AA-167-CUIE-2001-2002 was challenged. The First Appellate Authority has held as follows: "Sale of bran was made exigible to tax @ 4% with effect from 08.02.99 vide Government of Orissa in Finance Department Notification No. 86/99 dtd. 8.02.99 with deletion of the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st Appellate Authority has observed inter alia that by SRO No. 150/2001 which was simultaneously issued with effect from 01.04.2001, a new entry in the list substituting entry at Sl. No. 2 and inserting only 'Bran' by deleting 'Bran other than cattle feed'. The appellant submits that the amendment has not left any space for doubt or differing interpretation. But, it has been asserted by the assessee that the intention of the legislature can be had from the subsequent legislation. That never intended to withdraw exemption of tax on sale of "Wheat Bran", which is essentially a cattle feed. To buttress the said proposition a reference has been made to a decision of this High Court in Laxmi Agency & Pathera vrs. The State of Orissa: 1995 I OLR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sustainable in as much as when the general provisions are contrasted with the special or the specific provision in a tax statute, the special provision will prevail over the general provisions. 9. To nourish his submission, Mr. Mishra has referred to the relevant entries in the Odisha Sales Tax Act. 10. In the Schedule I is the tax free list. Entry 30-D thereunder provides the exemption in the following manner: "Sale of feed and fodder such as husk, straw, hay, grass, oil-cake including de-oiled cake and manufactured mixed balanced feed for cattle, poultry and pit shall be tax free." 11. Similarly, the Schedule II catalogues the taxable items. The product or goods known as bran was under that schedule with tax @ 4%, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the expression "including de-oiled cake" [in Laxmi Agency (supra)] was used to avoid any anomaly and conflict of views and to bring out the true meaning and effect of the term "cattle-feed" and to clarify that it also includes "de-oiled cake". 17. According to Mr. Mohanty the said principle as laid down in Laxmi Agency (supra) can also be applied in the present case looking at the subsequent change in the statute whereby the bran was included under 30-D and making the same as completely tax-free. 18. We have taken note of the submissions of the learned counsel for the parties. The only question that is paramount and to be responded by us is that whether in presence of a specific provision, the general provision can have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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