https://www.taxtmi.com/caselaws?id=148524 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. en-us Wed, 02 Jul 1969 00:00:00 +0530 Mon, 29 Apr 2013 15:10:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148524 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. Case-Laws VAT and Sales Tax Wed, 02 Jul 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148524