https://www.taxtmi.com/caselaws?id=149832 The court held that cotton seeds are classified as oil-seeds under Entry (3) of Schedule 'C' to the Punjab General Sales Tax Act and Section 14(vi) of the Central Sales Tax Act. The oil extracted from cotton seeds is used in the industry for producing vanaspati ghee, intended for human consumption. The writ petitions were accepted, directing the assessing authority to recognize cotton seeds as oil-seeds. Each party was responsible for their own costs due to the complexity of the matter. Petitions allowed. en-us Tue, 04 Aug 1970 00:00:00 +0530 Sat, 04 May 2013 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149832 The court held that cotton seeds are classified as oil-seeds under Entry (3) of Schedule 'C' to the Punjab General Sales Tax Act and Section 14(vi) of the Central Sales Tax Act. The oil extracted from cotton seeds is used in the industry for producing vanaspati ghee, intended for human consumption. The writ petitions were accepted, directing the assessing authority to recognize cotton seeds as oil-seeds. Each party was responsible for their own costs due to the complexity of the matter. Petitions allowed. Case-Laws VAT and Sales Tax Tue, 04 Aug 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149832