1960 (3) TMI 42

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....n arose whether tax on their turnover in respect of linseed oil was to be calculated at the rate applicable to edible oils or at the rate applicable to non-edible oils in view of the notification referred to in the question. The Sales Tax Officer who first made the assessment held that linseed oil is a non-edible oil. The Judge (Appeals) Sales Tax came to the view that linseed oil is edible oil and for this purpose he relied mainly on the Report on the Marketing of Linseed in India, 1938 Edition, published by the Manager of Publications, Delhi. The Judge (Revisions) disagreed with the Judge (Appeals) Sales Tax and held that linseed oil is nonedible oil. In giving his decision in the various revision applications that were before him he did ....

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....s commonly used in the State is on the face of it incorrect, because, if this criterion was to be applied in every case to decide whether an article is edible or not, numerous articles which no one can doubt are edible would have to be held to be non-edible. There are articles of food which are highly priced, as for example the pistachios and because of their high price, the majority of the residents of this State cannot find it possible to purchase pistachios, and consequently, pistachios are not commonly used in this State. Even learned counsel for the Commissioner of Sales Tax had to admit that an article like pistachios could not possibly be used by more than one resident out of one thousand in this State. If used by so few persons, it ....