https://www.taxtmi.com/caselaws?id=165853 'Oil seeds' in item 3 of Schedule IV of the Andhra Pradesh General Sales Tax Act was interpreted according to common parlance and legislative intent, not by the mere scientific possibility of extracting oil from any seed. On the evidence, coriander, ajwan and sompu were treated and sold as spices, their oil content was negligible, and there was no commercial or industrial recognition of them as oil seeds. They were therefore held not to fall within the statutory definition, and sales tax on their purchase turnover was not sustainable against the assessee. en-us Tue, 20 Jun 1961 00:00:00 +0530 Wed, 13 Aug 2014 15:59:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165853 'Oil seeds' in item 3 of Schedule IV of the Andhra Pradesh General Sales Tax Act was interpreted according to common parlance and legislative intent, not by the mere scientific possibility of extracting oil from any seed. On the evidence, coriander, ajwan and sompu were treated and sold as spices, their oil content was negligible, and there was no commercial or industrial recognition of them as oil seeds. They were therefore held not to fall within the statutory definition, and sales tax on their purchase turnover was not sustainable against the assessee. Case-Laws VAT and Sales Tax Tue, 20 Jun 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165853