https://www.taxtmi.com/caselaws?id=128115 Exemption under Notification II of G.O. No. 1091 was interpreted to cover persons dealing exclusively in single country oil ghanis or hand oil presses. The phrase "any tax under the said Act in respect of such dealings" was given its ordinary breadth, and "such dealings" was read to include both the sale of castor oil and the purchase of castor seeds used to produce it. As no limiting language confined the benefit to sales tax alone, the exemption applied to tax on both the sale value of the oil and the purchase value of the seeds, rendering the demand unsustainable to that extent. en-us Fri, 01 Jul 1960 00:00:00 +0530 Thu, 28 Mar 2013 18:20:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128115 Exemption under Notification II of G.O. No. 1091 was interpreted to cover persons dealing exclusively in single country oil ghanis or hand oil presses. The phrase "any tax under the said Act in respect of such dealings" was given its ordinary breadth, and "such dealings" was read to include both the sale of castor oil and the purchase of castor seeds used to produce it. As no limiting language confined the benefit to sales tax alone, the exemption applied to tax on both the sale value of the oil and the purchase value of the seeds, rendering the demand unsustainable to that extent. Case-Laws VAT and Sales Tax Fri, 01 Jul 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128115