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    <description>The Court held that &quot;groundnut kernel&quot; falls under item 6(i) of the Second Schedule, rejecting the contention that it violates Article 14 of the Constitution. Consequently, the Court dismissed the assessee&#039;s petitions and allowed the State&#039;s petitions.</description>
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      <description>The Court held that &quot;groundnut kernel&quot; falls under item 6(i) of the Second Schedule, rejecting the contention that it violates Article 14 of the Constitution. Consequently, the Court dismissed the assessee&#039;s petitions and allowed the State&#039;s petitions.</description>
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