https://www.taxtmi.com/caselaws?id=152805 Classification of joan, mouri, dhania, chhote elachi, postadana, jira and methi as oil-seeds under the pre-amendment Central Sales Tax Act depends on their ordinary commercial meaning and relevant governmental notifications. Aromatic or oil-based extracts are commonly obtained from these commodities, and trade and common parlance recognise them as capable of yielding such extracts. The distinction drawn by revenue authorities was therefore rejected, with the commodities treated as oil-seeds for the statutory classification. en-us Fri, 12 Jan 1979 00:00:00 +0530 Thu, 11 Jul 2013 14:22:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152805 Classification of joan, mouri, dhania, chhote elachi, postadana, jira and methi as oil-seeds under the pre-amendment Central Sales Tax Act depends on their ordinary commercial meaning and relevant governmental notifications. Aromatic or oil-based extracts are commonly obtained from these commodities, and trade and common parlance recognise them as capable of yielding such extracts. The distinction drawn by revenue authorities was therefore rejected, with the commodities treated as oil-seeds for the statutory classification. Case-Laws VAT and Sales Tax Fri, 12 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152805