https://www.taxtmi.com/caselaws?id=158963 Sunflower seeds intended for extraction of edible oil were classified as oil-seeds, not as seeds of vegetables, fruits, flowers, ornamental shrubs or trees. The classification turned on the commodity's essential character and statutory description: sunflower was shown to be grown mainly for its seeds and oil-bearing use, and section 14 of the Central Sales Tax Act, 1956 was treated as supporting that understanding. The court followed earlier rulings that goods falling within the oil-seed description must be assessed under that entry rather than a more general seed category. en-us Thu, 25 Jul 1996 00:00:00 +0530 Mon, 11 Nov 2013 17:05:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158963 Sunflower seeds intended for extraction of edible oil were classified as oil-seeds, not as seeds of vegetables, fruits, flowers, ornamental shrubs or trees. The classification turned on the commodity's essential character and statutory description: sunflower was shown to be grown mainly for its seeds and oil-bearing use, and section 14 of the Central Sales Tax Act, 1956 was treated as supporting that understanding. The court followed earlier rulings that goods falling within the oil-seed description must be assessed under that entry rather than a more general seed category. Case-Laws VAT and Sales Tax Thu, 25 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158963