JUDGMENT B. P. DAS, J. — In view of the amendment in the Orissa Sales Tax Act, 1947, the aforesaid S.J.C. is converted into a Sales Tax Revision and is registered as such. 2. On an application made by the Revenue under Section 24(2) of the Orissa Sales Tax Act, 1947, (in short ‘the O.S.T. Act’), this Court by its order dated 22.11.1996 directed the Orissa Sales Tax Tribunal to state a case and refer the following question of law arising out of the order dated 31.3.1992 passed by the Tribunal in S.A. No.9 (C) of 1990-91 in respect of assess¬ment year 1987-88 for opinion of this Court : Whether on the facts and in the circumstances of the case, the interpretation of the learned Sales Tax Tribunal to the effect that as per Sl.30-D of the tax free schedule, oil cake is generally exempted and not conditionally exempted is correct ? 3. Brief facts : The assessee is a registered dealer and carried on business in ground-nuts, ground-nut seeds, ground-nut oil-cake and other articles and effected inter-State sale of ground-nut oil-cake worth Rs.32,397/- on which tax was imposed @ 10% under the C.S.T. Act by the Assessing Officer on the ground that oil-cake being conditionally tax-free under the O.S.T. Act, the same was exigible to tax under the C.S.T. Act. The assessee preferred an appeal being S.T. Appeal No.AA-78(C) Cu-III-89-90 and the Asst. Commissioner of Sales Tax by order dated 28.4.1990 held that so far as oil-cake is concerned, there could not be any two opinions that the oil-cake does not have the exclusive use as cattle feed and it has various uses including its use as manure, use in processing of organic fertilizer and use for further extraction of oil for commercial purposes etc. and Sl.30-D of the Schedule of Tax Free Goods prescribed under the State statute provides that sale of feed and fodder such as husk, straw, hay, grass, oil-cake and manufactured mixed balanced feed for cattle, poultry and pig shall be free of tax. and Sl.30-D of the Schedule of Tax Free Goods prescribed under the State statute provides that sale of feed and fodder such as husk, straw, hay, grass, oil-cake and manufactured mixed balanced feed for cattle, poultry and pig shall be free of tax. It was further held that as the exemption was conditional, the claim of the assessee that it was not exigible to central sales tax was not accepted against which the assessee moved the Tribunal and the Tribunal by its order dated 31.3.1992 passed in S.A. No.9(c) of 1990-91 held that the exemption list makes certain conditions of exemption in respect of certain exempted goods and under Sl.30-D there is no such conditional exemption as mentioned in Sl.30-D of the said list. Ultimately the Tribunal came to the conclusion that even if oil-cake has other uses, no condition has been im¬posed in respect of Sl.30-D, the exemption claimed by the asses¬see on sale of oil-cake in course of inter-State trade and com¬merce is accepted. 4. Heard Shri R. P. Kar, learned Addl. Standing Counsel (C.T.) and Shri N. Paikray, learned counsel for the assessee-O.P. 5. During the course of hearing of this case, our atten¬tion is drawn to an unreported decision of this Court in S.J.C. No.100/1990 (State of Orissa v. M/s. Arun Trading Company) dis¬posed of on 28.10.1994, wherein the question fell for considera¬tion was : “Whether on the facts and in the circumstances of the case the interpretation of learned Tribunal that as per serial No.30-D of the rate chart of exempted goods under O.S.T. Act, oil cake is generally tax free, is legally correct and if its sale in course of inter-State trade is not subject to tax under C.S.T. Act ?” In Arun Trading’s case (supra) this Court while interpreting Sl.30-D of the List of exempted goods in exercise of the power under Section 6 of the O.S.T. Act, held that under Section 8(2-A) of the C.S.T. Act, if sale or purchase of a goods is exempt from tax generally, the same shall not be leviable under the C.S.T. Act. The explanation to Sub-section (2-A) provides that a sale or purchase of any goods shall not be deemed to be exempt from tax generally under the sales tax law of the appropriate State if under that law the sale or purchase of such goods is exempt only in specified circumstances or under specified conditions or the tax is levied on the sale or purchase of such goods at specified stages or otherwise than with reference to the turnover of the goods. Accordingly, the contention of the Revenue that sale or purchase of oil-cake is exempt only in certain specified circum¬stances was rejected. The Court observed that oil-cake is essen¬tially used as a cattle feed and what is exempted is sale of feed and fodder for cattle. The words “husk, straw, hay, grass, oil cake” are merely enumerative and illustrative. In the present case also a similar stand was taken by the Revenue. We are, therefore, of the opinion that the findings arrived at by the Tribunal negativing the conclusion of the appellate authority are legal and justified and there cannot be any manner of doubt that oil-cake under Sl.30-D of the list of exempted goods is exempted generally, and consequently the sale or purchase thereof is not liable to levy of tax under the provisions of the Central Sales Tax Act. That too, on perusal of the order of assessment as well as the order of the first appel¬late authority, we do not find any specific finding to the effect that oil-cake was sold by the assessee in course of inter-State trade and commerce for the purpose of use other than fodder. In the circumstances, we do not find any infirmity in the order of the Tribunal. We, therefore, answer the question in favour of the assessee and against the Revenue. The Sales Tax Revision is accordingly dismissed. If any refund accrues to the assessee, the same shall be refunded on proper application as per law. A. K. SAMANTRAY, J. I agree. Sales Tax Revision dismissed.