1990 (11) TMI 346

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ates, for the appellant.   M.L. Shrivastava, Advocate, for the respondent.   --------------------------------------------------   ORDER   The respondent-assessee manufactures vegetable ghee from ground- nut oil. The groundnut oil is mixed with acids and chemicals in order to purify and refine it. The residue left, after the removal of the refined portion, is sold to....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lowing question was referred for the opinion of the High Court: "Whether, on the facts and in the circumstances of the case the Additional Judge (Revisions) was legally justified in holding the residual oil as groundnut oil simpliciter, even when it had undergone change in its properties by the admixture of chemicals and acids." The High Court following the judgment of this Court in Tungabha....