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Chuni is the by-product of Dal and not liable to entry tax
Case Law Details
- Case Name
- State of Odisha Vs Geetashree Industries (Orissa High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Orissa High Court
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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 ...
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