https://www.taxtmi.com/caselaws?id=158963 The Punjab High Court ruled in favor of the petitioner, directing the Municipal Committee to levy octroi under entry No. 25 for extracting edible oil from sunflower seeds, categorizing them as oil-seeds. The judgment emphasized the primary use of sunflower seeds for oil extraction, aligning with legislative definitions and previous legal precedents regarding oil-seeds classification. This decision clarifies the application of octroi levies based on the intended use of crops for oil extraction, providing guidance for similar cases under relevant entries in the Schedule. 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 The Punjab High Court ruled in favor of the petitioner, directing the Municipal Committee to levy octroi under entry No. 25 for extracting edible oil from sunflower seeds, categorizing them as oil-seeds. The judgment emphasized the primary use of sunflower seeds for oil extraction, aligning with legislative definitions and previous legal precedents regarding oil-seeds classification. This decision clarifies the application of octroi levies based on the intended use of crops for oil extraction, providing guidance for similar cases under relevant entries in the Schedule. Case-Laws VAT and Sales Tax Thu, 25 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158963