Chuni is the by-product of Dal and not liable to entry tax

State of Odisha Vs Geetashree Industries (Orissa High Court)

Held that ‘Chuni’ which is the by-product of ‘Dal’, it is one of the 16 ingredients into the making of ‘cattle feed’, and it is not the same thing as ‘cattle feed’. Chuni is not Cattle feed and therefore not amenable to Orissa Entry Tax Act, 1999.

Facts-

These revision petitions by the State of Odisha (‘Department’) seek to urge a common question of law for consideration, viz. “Whether ‘Chuni’, which is a by-product of ‘Dal’ i.e. pulses including broken pulses, its husk, chilka and dust can itself be considered ‘cattle feed’, which is ‘schedule goods’ within the meaning of Sl. No.66 of Para-I of the Schedule attached to the Orissa Entry Tax Act, 1999 (OET Act)?

Conclusion-

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