1972 (2) TMI 79

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....f M/s. Shantilal & Co. of Rajahmundry for the assessment year 1967-68 in their total turnover. This sale turnover was also subjected to tax as general goods. Their appeals to the Assistant Commissioner, Commercial Taxes, contending that these are oilseeds coming within the definition of section 14(vi) of the Central Sales Tax Act and are declared goods, the levy on which is controlled by the provisions of section 15 of the said Act read with item 3 of the Third Schedule and section 6 of the Andhra Pradesh General Sales Tax Act and as such they are taxable only at one point, i.e., at the point of first purchase in the State, and their turnovers are exempt from tax as they had purchased in the course of inter-State trade, were rejected holdin....

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....inference that it was not known as an oil-seed in common parlance is based entirely on their personal knowledge. And secondly, the fact that a certain commodity is not mainly used as an oil-seed but is generally used in the shape of seed itself, would not show that in common parlance it is not known as an oil-seed. Cardamoms, as ordinarily used, are in the shape of pods, with the seeds inside. It is mainly used either whole pod with the outer skin or as seeds extracted and powdered for culinary purposes as both the outer skin and the seeds have an aromatic quality but oil is also extracted and used for several purposes. In the book "The Wealth of India" published by the Council of Scientific and Industrial Research, New Delhi, 1952 Edition,....