JUDGMENT : R.K. Patra, J. - The limited question that arises for consideration in this revision is whether mustard oil-cake comes within the ambit of "sale of feed and fodder" enumerated at serial No. 30-D of the list of goods exempted from tax under the Orissa Sales Tax Act, 1947 (hereinafter referred to as "the Act"). 2. Originally an application was made by the Revenue u/s 24(2)(b) of the Act to require the Orissa Sales Tax Tribunal to make a reference to this Court for opinion on the above question. Notice was issued to the contesting opposite party who has appeared through Shri J. Sahoo. In the meantime, Section 24 of the Act has undergone amendment by virtue of which the said pending reference application has come to be registered as tax revision. 3. The opposite party carries on business of sale of mustard oil-cake. Although assessment for the year 1980-81 was completed u/s 12(4) of the Act accepting the sale of mustard oil-cake to be tax-free as per entry No. 30-D of the tax-free list, on the objection being taken by the audit, proceeding u/s 12(4) of the Act was initiated. The assessing officer sought for clarification from the Director, Animal Husbandry and Veterinary Services, Orissa as to whether mustard oil-cake is cattle feed or not. The Director replied it in negative. Accordingly, the assessing officer assessed the sale of mustard oil-cake to tax and also imposed penalty of Rs. 5,000. Against the said assessment, the opposite party filed appeal before the Assistant Commissioner of Sales Tax who by order dated April 10, 1989 held that mustard oil-cake comes within "feed and fodder" and as such, as per entry No, 30-D its sale is free from imposition of sales tax. Being aggrieved by the said order, the State filed second appeal before the Sales Tax Tribunal, but without any success. 4. Entry No. 30-D of the tax-free list at the relevant time read as follows : Serial No. Description of goods Conditions and exceptions to which exemption has been allowed. 1 2 3 30-D Sale of feed and fodder such as husk, straw, hay, grass, oil-cake and manufactured mixed balanced feed for cattle, poultry and pig. ". A bare perusal of the aforesaid entry would show that like husk, straw, hay, grass "oil-cake" is also a "feed" which is exempt from tax. 1 2 3 30-D Sale of feed and fodder such as husk, straw, hay, grass, oil-cake and manufactured mixed balanced feed for cattle, poultry and pig. ". A bare perusal of the aforesaid entry would show that like husk, straw, hay, grass "oil-cake" is also a "feed" which is exempt from tax. In other words, it being a "feed" is a tax-free item. The ordinary dictionary meaning of "feed" is "an allowance of provender especially to cattle". Oil-cake as mentioned in the entry is a broad term. It embraces all types of oil-cakes including mustard oil-cake. There is nothing in the entry to restrict the class or kind of oil-cake. For the aforesaid reasons, we are of the opinion that the mustard oil-cake being one of the oil-cakes is a "cattle feed" which comes under entry No. 30-D of the tax-free list and is thus exempt from tax under the Act. We may note here that in S.J.C. No. 100 of 1990 [State of Orissa v. Arun Trading Company [2002] 125 STC 335 (Ori)] a question arose for decision of this Court as to whether 'oil-cake' is a tax-free goods as per entry No. 30-D of the tax-free chart and if so, its sale in course of inter-State trade is subject to tax under the Central Sales Tax Act. By order dated October 28, 1994 this Court held that oil-cake is essentially used as a cattle feed and "sale of feed and fodder" for cattle having been exempted from payment of sales tax, sale or purchase of oil-cake is not exigible to tax under the Central Sales Tax Act. 5. Learned counsel for the State contended that the mustard oil-cake is not used as cattle feed as reported by the Director of Animal Husbandry and Veterinary Services, Orissa. On careful consideration, we do not find any merit in this contention. We are not concerned whether mustard oil-cake is actually used as cattle feed or not by the customer or whether mustard oil-cake can be used for any other purpose. When the law declares "oil-cake" which includes all its types to be a cattle feed, the view of the Director is of little assistance in deciding this question. The Assistant Commissioner of Sales Tax while deciding first appeal found from the sales memos that all the sales were made as cattle feed during the relevant period. When the law declares "oil-cake" which includes all its types to be a cattle feed, the view of the Director is of little assistance in deciding this question. The Assistant Commissioner of Sales Tax while deciding first appeal found from the sales memos that all the sales were made as cattle feed during the relevant period. This indicates that mustard oil-cake was being sold as cattle feed. 6. For the reasons indicated, we hold that mustard oil-cake being cattle feed, comes within the ambit of entry No. 30-D of the tax-free list and is thus exempt from sales tax under the Act. There is thus no merit in this revision which is accordingly dismissed. L. Mohapatra, J. 7. I agree. Final Result : Dismissed