1991 (4) TMI 393

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e B of the Punjab General Sales Tax Act, 1948 (as applicable to the State of Haryana), do de-oiled cakes fall within the nomenclature of oil-cakes? Herein lies the controversy in this reference. The said entry 44 of Schedule B, as it originally stood, was merely "fertilizers". Later, by a notification, issued on January 18, 1972, the words "except oil-cakes" were added thereto. The matter he....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... by the Tribunal. This is what provides the background for the question referred, which is in these terms: "Whether, in the facts and circumstances of the case, the de-oiled cakes known in the market and trade as de-oiled cakes, could be considered to be oil-cakes and taxable as such?" In dealing with the point in issue, it will be recalled that to begin with, entry 44 of Schedule B was "....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of sales tax? There is indeed a ring of plausibility in the contention of Mr. S.K. Sood, counsel for the respondent-State, that in common parlance, an oil-cake would retain its character as such, even if its oil content is reduced by extraction. The point emphasised in this behalf, being that no matter how good or effective the process of extraction of oil may be, some oil would inevitably be ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eme Court in Commissioner of Sales Tax v. Jaswant Singh Charan Singh [1967] 19 STC 469, held charcoal in common parlance to be included in the term "coal". Mr. Ramesh Kumar, counsel for the assessee, on the other hand, contended and in our opinion rightly, that when the Legislature itself treats oil-cakes and de-oiled cakes as two different categories, no recourse can be had to the common parla....