Just a moment...

Report
FeedbackReport
Bars
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

1987 (4) TMI 475

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dhra Pradesh General Sales Tax Act, 1957, is filed by the State, against the order of the Sales Tax Appellate Tribunal, in so far as it has decided one of the questions against it. The said question was framed as question No. 1 by the Tribunal, and it reads as follows: "Whether or not the sludge oil and cotton seed acid oil are vegetable oils coming under entry 128 of the First Schedule to the An....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....---------------------------------------------------------- The Tribunal, following the judgment of the Supreme Court in Tungabhadra Industries Ltd. v. Commercial Tax Officer [1960] 11 STC 827 and the decision of the Allahabad High Court in Commissioner of Sales Tax v. Prag Ice and Oil Mills [1975] 35 STC 520, has held that cotton seed sludge oil and cotton seed acid oil are "vegetable oils" and, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e oils" and the various oils mentioned therein are only illustrative. The entry specifically says "vegetable oils" including those mentioned therein. In the circumstances, there is no warrant for placing the construction that the said entry relates only to those vegetable oils which are edible. It appears from the facts of the case that cotton seed sludge oil and cotton seed acid oil is the residu....