JUDGMENT : Ch. P. K. Misra, J. - The petitioner has established a small scale industrial unit for manufacture of Besan having the installed capacity of 1800 metric tons at B-28, Industrial Estate, Madhupatna, Cuttack, which is evident from the Permanent Registration Certificate issued by the General Manager, District Industries Centre, Cuttack as per Annexure-2. The petitioner is entitled to exemption from payment of tax on purchase of raw materials, spare parts, packing materials, etc., and sale of its finished products, as pec Finance Department Notification dated 13-2-1987, which is evident from serial number 26-D(iii) and 30-FF of the list of tax free goods, provided the petitioner's industry does not fall within the 31 categories of items mentioned in the said list. Serial number 2 of the said ineligibility is with regard to flour mill. As required under the guide lines, the Director of Industries has also issued necessary eligibility certificate for purchase of raw materials, spate parts and packing materials on a finding that the unit has made investment in land, building, plant and machinery from 1-4-1986. As per the P.M.T., the unit has commenced commercial production from 4-2-1989, which is admitted in the eligibility certificate vide Annexure-3. Similar eligibility certificate has also been issued by the District Industries Centre for sale of finished products vide annexure-4, 2. Subsequently, Industrial Policy Resolution of 1989 was introduced, and exemption on sale of finished products, which was earlier for five years as per serial No. 30-FF was enhanced to seven years, as per Finance Department Notification dated 16-8-1990. By Notification dated 28-4-1992, 38 additional categories of industries were added to the 31 categories mentioned in the notification dated 16-8-1990 to be ineligible for exemption. Serial number 43 of such ineligible industries is "units manufacturing besan out of dal". In the foot note of the said notification it bas been indicated that the industrial unit which is set up and in receipt of the incentive under the notification dated 16-8-1990 will continue to the said incentive. 3. On the basis of the aforesaid, facts, assessment was initiated and the Sales Tax Officer allowed the exemption for the period 1989-90 by his order dated 23-6-1990, annexure-8 series. Similar exemption was also allowed for the subsequent periods including the period 1991-92, as is evident from the said annexure series. 3. On the basis of the aforesaid, facts, assessment was initiated and the Sales Tax Officer allowed the exemption for the period 1989-90 by his order dated 23-6-1990, annexure-8 series. Similar exemption was also allowed for the subsequent periods including the period 1991-92, as is evident from the said annexure series. Subsequently, the Assistant Commissioner of Sales Tax issued a notice u/s 23(4)(a) of the Orissa Sales Tax Act, read with rule 80 of the Orissa Sales Tax Rules on the ground that the assessment order passed for the period 1989-90 is erroneous as exemption of tax on the turnover of besan manufactured by the petitioner had been wrongly allowed, which is prejudicial to the interest of the revenue. In the said notice, he expressed his prima facie opinion that besan is manufactured in flour mills which is an ineligible industry for grant of incentive. The Assistant Commissioner then passed orders holding that the turnover for the period 1989-90 amounting to Rs.89,87,338.51 is taxable at the rate of 10% and raised a demand of Rs. 89,873.39, The notice and the order of the Assistant Commissioner are at annesures-9 and 10 respectively. Being aggrieved by the aforesaid order, the petitioner filed tax appeal before the Commissioner of Sales Tax, who confirmed the order by holding that the petitioner's Industry comes within the parameter of "flour mill" basing on the meaning attributed to that expression in Chamber's Dictionary and relying on the decision of the Allahabad High Court in Commissioner, Sales Tax Vs. Nihal Chand Hans Raj. The order of the Commissioner is at annexure-11. Being aggrieved by the afore-Said orders in annexures-9, 10 and 11, the petitioner has filed the present writ petition seeking legal interpretation of the expression "flour mill", which is an ineligible industry. 4. The decision cited by the Commissioner is clearly distinguishable. Insertion of an entry like "besan out of dal" has been made by the State of Orissa in the Finance Department notification dated 28-4-1992. The simple point for consideration is whether the petitioner's industry, which manufactures besan out of dal can come within the meaning of "flour mill". If 'besan' is included in the word 'flour', then there was no need for inserting entry No. 43 by way of amendment in the aforesaid notification. This entry itself clarifies that flour mill does not cover a mill producing besan out of dal. If 'besan' is included in the word 'flour', then there was no need for inserting entry No. 43 by way of amendment in the aforesaid notification. This entry itself clarifies that flour mill does not cover a mill producing besan out of dal. This fact has not been taken into consideration either by the Assistant Commissioner or the Commissioner. It is the well settled principle of law that assistance of subsequent amendment or entry can be taken to interprete an earlier provision or entry. Therefore, insertion of entry No. 43 in the list of ineligible industries mentioning "units manufacturing besan out of dal" clearly indicates that flour mill does not include a mill producing besan out of dal. As such, the conclusion of the Assistant Commissioner as well as the Commissioner in Annexures-10 and 11 is not tenable in law. We, therefore, hold that from the date of its commercial production, i.e., from 4-2-1988, the petitioner is entitled to exemption for a period of seven years on the sale of its finished products and five years for purchase of raw materials, spare parts and packing materials in accordance with law. 5. For the foregoing discussions, we quash the notice of the Assistant Commissioner in Annexure-9 and the consequential orders of the Assistant Commissioner and the Commissioner in Annexures-10 and 11. 6. In the result, the writ petition is allowed. There will be no order as to costs. R. K. Patra, J. - I agree. 7. Writ petition allowed. Final Result : Allowed