‘Chokad’ sold to NALCO not being an ‘industrial input’ doesn’t attract 4% VAT

Kamadhenu Cattle & Poultry Feed Unit Vs State of Odisha (Orissa High Court) Orissa High Court held that ‘Chokad’ sold to NALCO not being an ‘industrial input’. Accordingly, Entry 74 of Part-II of Schedule ‘B’ of the OVAT Act attracting 4% VAT doesn’t apply to the same. Facts- This petition by the Assessee-dealer arises from an order dated 24th July, 2013 passed by the Odisha Sales Tax Tribunal, Cuttack allowing the appeal being S.A. No.28(V) of 2010-11. The aforementioned appeal arose from an order 26th February, 2010 passed by the Joint Commissioner of Sales Tax (JCST), Kora...