Statutory definition controls oil-seed classification; administrative guidance may inform evidence but cannot bind the State.
Where a taxing statute expressly defines "oil-seeds," that statutory definition governs and cannot be displaced by the common parlance test. Applying section 14(vi) of the Central Sales Tax Act, jeera, dhania, panmohuri, methi and postak were treated as oil-seeds because they yielded oil within the statutory description, while pippali was excluded for want of supporting evidence. The Central tax ceiling for declared goods therefore applied only to the commodities falling within the definition. The Government of India communication had no statutory force or binding effect on the State, but could be considered as persuasive evidence in determining whether a commodity answered the statutory description.
Issues: (i) Whether jeera, dhania, panmohuri, methi, postak and pippali are oil-seeds within section 14(vi) of the Central Sales Tax Act, 1956 so as to attract the ceiling of tax under section 15 of that Act and the corresponding proviso to section 5 of the Orissa Sales Tax Act, 1947. (ii) Whether the Government of India communication No. 4(8)-ST/57 dated 31 January 1958 has legal effect or binding force in determining whether the goods are oil-seeds.
Issue (i): Whether jeera, dhania, panmohuri, methi, postak and pippali are oil-seeds within section 14(vi) of the Central Sales Tax Act, 1956 so as to attract the ceiling of tax under section 15 of that Act and the corresponding proviso to section 5 of the Orissa Sales Tax Act, 1947.
Analysis: The expression "oil-seeds" was held to be controlled by the statutory definition in section 14(vi), which explains the term by reference to seeds yielding non-volatile oils used for human consumption or industry, and volatile oils used chiefly in medicines, perfumes and cosmetics. Where the Legislature has supplied an express definition, the meaning cannot be restricted to the popular understanding test. On the evidence, dhania, jeera, postak and methi were shown to yield oil for the purposes contemplated by the definition. Panmohuri was also accepted as falling within the definition when viewed along with the Government of India list and the surrounding materials. No evidence was produced to show that pippali yielded oil for the statutory purposes.
Conclusion: Jeera, dhania, panmohuri, methi and postak are oil-seeds, but pippali is not. The tax ceiling under section 15 of the Central Sales Tax Act, 1956 applies to the goods found to be declared goods.
Issue (ii): Whether the Government of India communication No. 4(8)-ST/57 dated 31 January 1958 has legal effect or binding force in determining whether the goods are oil-seeds.
Analysis: The communication had no statutory force and was not binding on the State Government. It could, however, be used as a piece of evidence and as administrative guidance, having persuasive value when considered with the other materials on record. It did not operate as a legal mandate, but it was relevant in assessing whether a particular article answered the statutory description of oil-seeds.
Conclusion: The communication is not legally binding on the State Government, though it may be taken into consideration as evidence.
Final Conclusion: The reference was answered by holding that most of the disputed commodities fell within the statutory definition of oil-seeds, while pippali did not, and that the Government of India communication was only evidentiary and not binding.
Ratio Decidendi: Where a taxing statute expressly defines a commodity, the statutory definition governs and the common parlance test cannot override it; an administrative communication without statutory force may have only persuasive or evidentiary value.
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