https://www.taxtmi.com/caselaws?id=101224 Jeera, dhania, panmohuri and methi were examined as to whether they fell within the inclusive definition of oil-seeds under section 14(vi) of the Central Sales Tax Act, which turns on botanical and functional characteristics rather than common parlance alone. Administrative material, including a Government of India communication and notification listing the commodities as oil-seeds, was treated as relevant evidence of their nature and use even though it had no statutory force or binding effect on State authorities. The classification adopted by the Tribunal and affirmed by the High Court was upheld, and the appeals failed. en-us Tue, 30 Mar 1976 00:00:00 +0530 Mon, 16 Sep 2013 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101224 Jeera, dhania, panmohuri and methi were examined as to whether they fell within the inclusive definition of oil-seeds under section 14(vi) of the Central Sales Tax Act, which turns on botanical and functional characteristics rather than common parlance alone. Administrative material, including a Government of India communication and notification listing the commodities as oil-seeds, was treated as relevant evidence of their nature and use even though it had no statutory force or binding effect on State authorities. The classification adopted by the Tribunal and affirmed by the High Court was upheld, and the appeals failed. Case-Laws VAT and Sales Tax Tue, 30 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101224