1984 (1) TMI 291

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....ctober, 1982 in so far as it relates to U.P. sales of oil-cakes (khali). The assessee-opposite party carries on the business of manufacture and sale of oil and oil-cakes and of some rather commodities. The assessee holds a recognition certificate under the provisions of section 4-B of the U.P. Sales Tax Act (briefly the Act). For the assessment year 1976-77 the assessee disclosed its taxable turn....

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....tion 4-B of the Act. The Tribunal, therefore, held that in the case of the assessee oil-cakes were only a by-product of the manufacture of oil, which (oil) alone was the notified commodity and therefore, the assessee was not liable to levy of additional tax at 2 per cent on the purchase of oil-seeds on the ground and it had not made sales of oil-cakes whether in U.P. or in the course of inter-Stat....