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Issues: Whether the residual oil left after processing groundnut oil with acids and chemicals retained its character as groundnut oil for sales tax purposes.
Analysis: The residue was found to be the same commodity in substance, though containing greater impurities after the refining process. The Court approved the view that the processing did not change its essential nature and that the residue continued to answer the description of groundnut oil.
Conclusion: The residual oil was correctly treated as groundnut oil and taxable at the lower rate applicable to groundnut oil, in favour of the assessee.
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