9911796707
TMI Blog2023 (9) TMI 638X X X X Extracts X X X X X X X X Extracts X X X X ..... Where the tax statute is clear, unambiguous and direct, the court is not generally called upon to interpret such statute. Court has to act upon the literal provision only. As such, the observation, based on which the order of the First Appellate Court was reversed by the Tribunal, is un-called for and the interpretation made by the Tribunal is not only unwarranted in the present context but is also inappropriate. The impugned order is quashed - petition allowed. - CHIEF JUSTICE S. TALAPATRA AND JUSTICE SAVITRI RATHO For the Petitioner Mr. Sunil Mishra, SC for Commercial Tax and GST along with Mr. Anand Das, ASC For the Opposite Party : Mr. A.K. Mohanty, Advocate ORDER 1. Heard Mr. Sunil Mishra, learned Standi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wing the appellant his unjustified and illegal claim of deduction made towards sale of free goods needing no interference from this forum. Accordingly, the gross turnover disclosed by the appellant and adopted by the LAO is upheld in appeal. The taxable turnover is re-determined at Rs. 7,28,87,899.99. Tax including surcharge due comes to Rs. 32,58,843.28. The appellant already having paid Rs. 27,27,239.00 under Rule 36 of the O.S.T. Rules is now required to pay the balance amount of Rs. 6,25,604.00 as per this order of appeal. It is apparent that the first appeal was partly allowed. 4. Against the said order of the First Appellate Authority, the dealer, the opposite party has filed the appeal under Section 12 (4) of the Odis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the purpose for which exemption has been granted and have effect of defeating the very purpose to a large extent, then those conditions cannot be upheld. In the case in hand, exemption as sought to be provided under Entry 30D has been introduced with intention to benefit the farmers for making feed and fodder available at a affordable price and therefore, any interpretation or restriction which would make such commodities dearer would defeat the very purpose and intent for which such exemption was introduced. 7. The Tribunal has finally observed that the sale of wheat bran is tax-free as contemplated under Entry 30-D under the tax-free list during the assessment year (1999-2000) under reference and accordingly, the demand to the tune of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Mr. Mohanty, learned counsel appearing for the opposite party-assessee has asserted that by the subsequent change in the statute the bran has been made completely tax-free. Entry 30-D is reflection of the policy drawn up for welfare of the farmers. 14. According to Mr. Mohanty, learned counsel, since the bran in the common parlance is known as feed and fodder, therefore Entry 30-D will apply for the other Entry in order to read exemption. 15. In this context, Mr. Mohanty, learned counsel has relied a decision of this Court in Laxmi Agency and Others vrs. The State of Orissa and Others: 1995 (I) OLR 671 (Supra). 16. In that decision, this Court had occasion to lay down that the subsequent statute can be clarificatory in n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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