1982 (11) TMI 147

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....preferred against a common order of the Sales Tax Appellate Tribunal. T.R.C. No. 26 of 1978 pertains to the assessment year 1974-75 while T.R.C. No. 27 of 1978 pertains to the assessment year 1975-76. The only question in these cases is: "Whether deodourised kerosene is kerosene within the meaning of item 31(d) of the First Schedule to the Andhra Pradesh General Sales Tax Act, or is it a differ....

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....E. This is filled into 210 litres capacity mild steel drums and forwarded to the customers. Economy: While passing the compressed air and while the filteration through fuller's earth, there is a loss of 40 to 45 per cent of Kerosene. Thus for every 100 litres of kerosene taken the yield is only 55 to 60 per cent. Therefore, the costs of deodourised kerosene oil only on raw material costs works ....

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....s Ltd., Kurnool v. Commercial Tax Officer, Kurnool [1960] 11 STC 827 (SC) to hold that vanaspati (hydrogenated oil) is and continues to be groundnut oil, applies with equal force to the facts of this case. Indeed, in this case, there is not even any organic change. The only difference in the facts of that case and this case is this. The Supreme Court has said in that case that vanaspati can be put....

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....vanaspati would not be given groundnut oil. Applying the same analogy, merely because, commercially speaking, kerosene and deodourised kerosene are different, it would not make any difference for the purpose of the enquiry relevant herein. The Tribunal, inter alia, relied upon the fact that the value of these two goods is different, to come to the conclusion that both are different goods. In ou....