JUDGMENT : A. Pasayat, J. - In both the writ applications, assessment made u/s 12 (8) of the Orissa Sales Tax Act, 1947 (in short, the 'Act') by the Sales-tax Officer, Ward E, Ganjam I Circle, Berhampur (hereinafter referred to as the 'assessing officer') is the subject-matter of challenge by two assessees. 2. The controversy revolves round the question whether prior to insertion of the expression "including de-soiled cake" by notification No. 1132-CTA-42/91-F. dated 30-3-1991 operative with effect frorm 1.4.1991, "oil cake" also included de-oiled cake.. According to the assessee the notification was merely clarificatory in nature while the Revenue's stand is that only with effect from 1-4-1991, after the notification, oil cake would include de-oiled cake. Entry 300 in the list of goods relates to tax-free goods. The entry prior to 1-4-1991 and with effect from 1.4.1991 reads as follows: Prior to 1-4-1891: "Entry No. 300 : Sale of feed and fodder such as husk, straw, grass, oilcake and manufactured mixed balanced feed for cattle, poultry Pig." With effect from 1-4-1991: "Entry No, 300 : Sale of feed and fodder such as husk, straw, hay; grass, oilcake (including de-oiled cake) and manufactured mixed balanced feed for cattle, poultry and pig." Alternatively, it is submitted that use of words "such as" in the Entry is indicative intent that anything which in common parlance is fodder is covered by the Entry. 3. Originally assessments were completed accepting the assessee's stand that de-oiled cake commonly known as "pidia" is tax-free. But proceedings u/s 12 (8) of the Act were initiated, being of the view that if oil-cake at all relevant point of time included de-oiled cake, there was no necessity for making the insertion. Reliance was placed on a decision of the Punjab and Haryana High Court in United Oil Mills v. State of Haryana (1992) 84 STC 72 . In that case it was observed that in the State of Haryana oil-cake is used as feed, and fodder for cattle, and the same was notified accordingly under the tax-rate schedule. Fertilizer was tax-free item. Since several solvent extraction plants were installed to prepare oil from oil-cakes, the de-oiled cake came put of the extraction unit as a new product. In that case it was observed that in the State of Haryana oil-cake is used as feed, and fodder for cattle, and the same was notified accordingly under the tax-rate schedule. Fertilizer was tax-free item. Since several solvent extraction plants were installed to prepare oil from oil-cakes, the de-oiled cake came put of the extraction unit as a new product. When the department levied tax on de-oiled cake treating the product at par with oil-cake or a by-product of oil-cake, the Punjab and Haryana High Court held that the de oiled cake is used as fertilizer and therefore, the oil-cake should not include de-oiled cake to make it taxable. On the contrary it is an item of fertilizer and therefore, de-oiled cakes should be exempted from tax. It was further concluded that the de-oiled cake and the oil cake are different products altogether. Oil-cake is a product along with oil from oil-seeds whereas de-oiled cake is a product along with refined oil from oil-cakes. Both oil-cake and de-oiled cake have got specific uses. The oil cake is used as a raw material for extraction of refined oil, besides its use as feed and fodder for cattle, poultry and pig. If it is so used it is treated as tax-free u/s 30-D with effect from 1-7-1989. The de-oiled cake is used as an item of fertilizer as well as for manufacture of Soya nuddles and therefore, it cannot be treated as par with oil-cake. Tax was accordingly levied. 4. A primary objection has been raised by the learned cousel for the Revenue regarding maintainability of the writ applications on the ground that efficacious alternative remedy is available to the assessees. This submission is countered by the learned counsel for the assessees on the ground that an interpretation of a particular entry is involved, without involving any factual dispute, and since large number of assessees are likely to be affected to avoid multiplicity of proceedings a final decision in the matter should be rendered by this Court. 5. Since a point of seminal importance is involved and it is not disputed by the learned counsel for the parties that unnecessary multiplicity of proceedings can be avoided, we entertain both the writ applications for adjudication, notwithstanding availability of an alternative remedy. 6. Oil-cake, a feeding stuff of great value, is prepared from the residue; resulting from the crushing of various oil-seeds. 6. Oil-cake, a feeding stuff of great value, is prepared from the residue; resulting from the crushing of various oil-seeds. This has relationship with feeds. Animal feeds are the materials on which the animals are fed. They differ widely in chemical composition and nutritive value. For convenience, they are divided into two general classes : concentrates and roughages. Concentrates include a large variety of feeds that have a high value because they are rich in easily digested nutrients, such as starch, fat and protein, and are low in fibre, or woody material, which is not well digested. Roughages have a much lower value because they are relatively high in fibre and contain less of the more digestible nutrients. Good nutrition is necessary if animals are to be able to maintain health and produce satisfactory amounts of milk, eggs, meat, wool or work. Animals require each day food furnishing sufficient amounts of protein; energy, chiefly supplied by the carbohydrates and fat; essential minerals; and vitamins. Plenty of water and air are also necessary. - These have been elaborately dealt with in Encyclopaedia Britsnnica, Volumes 9 and 16 under the heading Feeds, Animal and Oil-cake. From the processing of soybeans, peanuts and other oil-rich seeds for oil production, various oil meals are secured as by-products. In the older methods of processing these seeds, the fat, or oil, was removed by subjecting the crushed seeds to great pressure in hydraulic presses or in continuous screwlike expellers, but the oil meals thus produced still contained 5% or more of fat. In the newer solvent process, oils are extracted from the crushed seeds with a fat solvent, and the oil meals may contain less than 1% fat. While solvent process meals have very little fat, they are a little higher in protein than the hydraulic or expeller process oil meals, and are Satisfactory feeds. In Encyclopaedia Britannic; Volume 6, page 628 where "cotton-seed" is that topic of discussion, it has bean pointed out that cotton-seed is obtained as a by product of cotton production. The commercial importance of the cotton seed lies in the four principal products obtained through its processing, namely, oilcake or meal, linters and hulls. Cake or meal, it is pointed out at page 829, is used principally as highprotein supplement in feeding cattle. It contains up to 45 per cent protein as usually produced. The commercial importance of the cotton seed lies in the four principal products obtained through its processing, namely, oilcake or meal, linters and hulls. Cake or meal, it is pointed out at page 829, is used principally as highprotein supplement in feeding cattle. It contains up to 45 per cent protein as usually produced. Methods of processing are developped to reduce from cake or meal the influence of gossypol, a pigment peculiar to the cotton plant, to a low level, and the resultant cotton seed meal can and has been used in mixed rations for single stomached animate. It would thus appear that cake or meal, which is a by-product of cottonseed, is principally used as a high-protein supplement in feeding cattle after certain process is applied to the same with a view to reducing gossypol to a low level. In Mc Graw Hili Encyclopaedia of Science and Technology, Volume I, at page 457, the subject of "animal-feed composition" is dealt with a| page 458, It is inter alia observed that examples of high-protein feeds are oil cake meals (cotton-seed meal, peanut meal and soya-bean meal). It has been pointed out at page 459 that iodinated salt is widely used in mixed feeds and salt blocks. Following the discoveries that certain mineral elements in trace amounts were essential for the animal's, there has been widespread addition, at low cost, of small quantities of salts of all trace elements (iron, copper, manganese, zinc and cobalt) to formulate feeds of all types of livestock. De-oiled rice bran was held to be cattle fodder in Omrao Industrial Corporation (Pvt.) Ltd., v. Sales Tax Officer (1974) 33 STC 343 . It was observed in the said case that the question was whether de-oiled rice bran was cattle fodder, and exempted from tax. The assessee processed paddy. During the process of selling and husking the paddy in order to get the grain of rice, it was subjected to polishing. The outer layer of the rice grain is removed and comes out in the form of a powder. This powder is called rice. The rice bran is then put through the solvent extraction plant as a result of which the oil content of the bran is separated, and the residue is known as de-oiled rice bran. It is mainly used as an ingredient for mixed feed for poultry and pigs. This powder is called rice. The rice bran is then put through the solvent extraction plant as a result of which the oil content of the bran is separated, and the residue is known as de-oiled rice bran. It is mainly used as an ingredient for mixed feed for poultry and pigs. It was consequently held that de-oiled bran is cattle fodder. The common parlance 'de-oiled cake' and the dictionary meaning given to it in various dictionaries, and encyclopaedias are not different. The question whether oil-cake includes de-oiled cake becomes academic, if it is held that in common parlance, feed and fodder for cattle, poultry and pig take within their sweep de-oiled cake. It is to be noted that use of expression "such as" clearly indicates that the items mentioned were illustrative and not exhaustive. 7. Though it is accepted by the learned counsel for Revenue that in common parlance de-oiled cake is cattle-feed, and most of the revenue authorities on the basis of it accepted it to be so since introduction of Entry 30-D by notification No. 30520-CTA-70/79, dated 27-6-1979 operating from 1979. According to him, the insertion of the expression 'including de-oiled cake' is to be retrospectively operated, and it has to be held that prior to . such insertion de-oiled cake was excluded from the scope and ambit Of expression 'cattle feed'. It is submitted that even if some of the revenue authorities have accepted de-oiled cake to be cattle-feed, that was under erroneous impression and there being no estoppel against statute, they can always come back to the right track and levy tax by re-opening assessments, where original assessments were erroneously done. It is further submitted that only oil-cake, which was specifically provided for was to be treated as cattle feed, prior to insertion of the expression ''including de-oiled cake". Under erroneous impression that the article oiled-cake included de-oiled cake assessments were done earlier, and even if de-oiled cake is a cattle feed in common parlance, it is immaterial in view of the specifications in the entry. 8. The submission of Revenue is without any substance. The expressions occurring in sale-tax enactments must be understood, in their popular sense, that is in the sense in which "people conversant with the subject-matter with which the Statute is dealing would attribute to it". In State of West Bengal and Others Vs. 8. The submission of Revenue is without any substance. The expressions occurring in sale-tax enactments must be understood, in their popular sense, that is in the sense in which "people conversant with the subject-matter with which the Statute is dealing would attribute to it". In State of West Bengal and Others Vs. Washi Ahmed and Others it was observed that a word of everyday use, must be construed hot in any technical sense, not from any botanical point of view, but as understood in common parlance. In Grenfell v. Inland Revenue Commissioners 1976 (1) Ex D 242, it was observed that if a statute contains language which is capable of being construed in a popular sense such a statute is not to be construed according to the strict or technical meaning of the language contained in it, but is to be construed in its popular sense, meaning of course, by the words, "popular sense", that sense which people conversant with the subject-matter with which the statute is dealing would attribute to it. The Supreme Court of Canada in Planters Nut and Chocolate Co. Ltd., v. The King 1824 (9) Wheaton 430 observed that ordinary words in everyday use must be construed according to their popular sense. The same rule was expressed in slightly different language by Story. J. in 200 Chests of Tea. The learned Judge said that the particular words used by the legislature in the denomination of articles are to be-understood according to the common commercial understanding of the terms used, and not in their scientific or technical sense, for the legislature does not suppose our merchants to be naturalists, or geologists or obtanists. "The apex Court also expressed similar view in Royal Hatcheries Pvt. Ltd. etc. Vs. State of Andhra Pradesh and another, . 9. There is also another angle to it. Subsequent statute can be clarificatory in nature. The contention of the assessee that insertion was intended to be clarificatory and to avoid contradictory assessments cannot be brushed aside lightly. It can be also said that the expression "including de-oiled cake" was introduced to avoid any anomaly and conflict of views and to put the true meaning and. effect of the term "cattle-feed" beyond the shadow of doubt, and to clarify that it also includes "de-oiled cake". It can be also said that the expression "including de-oiled cake" was introduced to avoid any anomaly and conflict of views and to put the true meaning and. effect of the term "cattle-feed" beyond the shadow of doubt, and to clarify that it also includes "de-oiled cake". The Rajasthan High Court in S. B. Sales Tax Revision Petition No. 14 of 1991 (Commercial Taxes Officer v. M/s. Sunil Trading Company) held that de-oiled cake is cattle-feed. The entry was "catle-feed excluding gowar, cotton-seeds and oil cakes". It was held that cattle-feed includes de-oiled cake. The matter was assailed by the Revenue in S. L. P. (Civil) Nos. 17515 of 1993 and 14428 of 1993, i.e., Commercial Tax Officer v. Sunil Trading Co. and Commercial Tax Officer v. Shriram Oil, Extractions respectively, before the apex Court, which dismissed the S. L.Ps. 10. The inevitable conclusion, therefore, is that the stand of the Revenue that the de-oiled cake is not cattle-feed prior to 1-4-1991 is not sustainable. Assessments made on the basis of such conclusion are set aside. The writ applications are allowed to the extent indicated above. B.N. Dash, J. 11. I agree.