1969 (10) TMI 59

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....I, C.J.-The petition is to quash the assessment order charging sales tax on sales of copra. The point in controversy is as to whether copra can be considered as an oil-seed within the meaning of section 14 of the Central Sales Tax Act, 1956; if it is, it will be declared goods attracting tax only at the specified single point. The actual entry in section 14 reads: "Oil-seeds, that is to say, se....

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....y by an elaborate process after breaking the identity of the seed, it could not be a case of oil-seed. It seems to us that only oil-seeds which without subjecting to much processing yield non-volatile oils, that would be within the ambit of the entry in section 14. Our attention has been invited to the definition of a kernel, which takes in also a seed. But this does not help the petitioner. A ....