1979 (1) TMI 221

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....per cent as the transactions involved resulting in the said taxable balance related to goods such as methi, mouri, jira, cardamom, poppy-seed, black-jira, etc., which were oil-seeds within the meaning of section 14 of the Central Sales Tax Act, 1956. The Sales Tax Officer did not accept the contentions of the assessee and levied taxes at the rate of 5 per cent. 2.. Being aggrieved, the assessee filed an appeal before the Assistant Commissioner, Commercial Taxes, Burrabazar Circle. The dealer produced before the Assistant Commissioner at the hearing of the appeal a letter No. 4(8)ST/57 dated 31st January, 1958, of the Ministry of Finance, Department of Economic Affairs, Government of India, which recommended that goods involved should be ....

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.... the revision was preferred on the ground that the issues involved were intricate and observed that he would abide by the decision of a competent court on the question. 4.. On an application of the dealer under section 21(1) of the Bengal Finance (Sales Tax) Act, 1941, the West Bengal Commercial Taxes Tribunal has drawn up a statement and has referred the following question as a question of law arising from the order of the Additional Member, Board of Revenue: "Whether, in the facts and circumstances of the case, the articles, viz., joan, mouri, dhania, chhote elachi, postadana, jira and methi, are oil-seeds within the meaning of section 14(vi) of the Central Sales Tax Act, 1956, prior to its amendment on 1st April, 1972?" 5.. In our ....

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....ars a sickle-shaped pod, containing from 10 to 20 seeds, from which 6 per cent of a foetid, fatty, and bitter oil can be extracted by ether." The Supreme Court also considered the notification of the Ministry of Finance, Department of Economic Affairs, Government of India, dated 31st January, 1958, which, inter alia, stated that the following items should be included in the term "oil-seeds" under item (vi) of section 14 of the Central Sales Tax Act: "(18) Poppy-seed (Posta-dana, khaskhas); (37) Aniseed (Saunf); (42) Coriander seed (Dhania); (44) Cuminseed (Jeera, safed jeera); (49) Fenugreek-seeds (Methi)." On the basis of the aforesaid, the Supreme Court observed as follows:   "It cannot, however, be denied tha....