https://www.taxtmi.com/caselaws?id=151216 The court held that fried groundnut kernel does not qualify as an oil-seed under the Tamil Nadu General Sales Tax Act. It was determined that even after frying, the characteristics of groundnut kernel as an oil-seed were not lost. The court disagreed with the assessee's interpretation that groundnut should be taxed at the first point of purchase in the State at a lower rate, emphasizing that groundnut should be considered an oil-seed for taxation purposes. The court ruled in favor of the revenue, confirming the assessment order for multi-point tax at 2.5%. en-us Thu, 27 Nov 1975 00:00:00 +0530 Sat, 01 Jun 2013 17:00:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151216 The court held that fried groundnut kernel does not qualify as an oil-seed under the Tamil Nadu General Sales Tax Act. It was determined that even after frying, the characteristics of groundnut kernel as an oil-seed were not lost. The court disagreed with the assessee's interpretation that groundnut should be taxed at the first point of purchase in the State at a lower rate, emphasizing that groundnut should be considered an oil-seed for taxation purposes. The court ruled in favor of the revenue, confirming the assessment order for multi-point tax at 2.5%. Case-Laws VAT and Sales Tax Thu, 27 Nov 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151216