https://www.taxtmi.com/caselaws?id=150241 Cardamom was held to fall within the statutory definition of oil-seeds in section 14(vi) of the Central Sales Tax Act because it yields oil and the material showed that cardamom oil is obtained and used for flavouring and medicinal purposes. The statutory test covered seeds yielding non-volatile oils for human consumption or industry, as well as volatile oils used chiefly in medicines, perfumes, cosmetics and similar uses. On that basis, and supported by departmental treatment of cardamom as an oil-seed, cardamom was treated as declared goods taxable only at the permissible single point, not as general goods under a multi-point levy. en-us Fri, 04 Feb 1972 00:00:00 +0530 Fri, 10 May 2013 15:40:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150241 Cardamom was held to fall within the statutory definition of oil-seeds in section 14(vi) of the Central Sales Tax Act because it yields oil and the material showed that cardamom oil is obtained and used for flavouring and medicinal purposes. The statutory test covered seeds yielding non-volatile oils for human consumption or industry, as well as volatile oils used chiefly in medicines, perfumes, cosmetics and similar uses. On that basis, and supported by departmental treatment of cardamom as an oil-seed, cardamom was treated as declared goods taxable only at the permissible single point, not as general goods under a multi-point levy. Case-Laws VAT and Sales Tax Fri, 04 Feb 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150241