1993 (4) TMI 293

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....two writ petitions (Nos. 3279 and 3280 of 1993) as the question involved therein is the same, i.e., as to whether oil extracted from oil-cakes by using solvent would be covered under notification dated January 14, 1972, to make it leviable to sales tax at the concessional rate. Earlier the authorities, as is alleged, were of the view that the notification aforesaid covered the case, however, subse....

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....ce of oils produced from sarson, toria, til and taramira, but not in hydrogenated form and oil-cakes produced therefrom to any registered dealer shall be calculated at the rate of one per cent of his turnover in so far as the turnover or any part thereof relates to such sales subject to the production of the declaration in form C as prescribed under section (1) of section 8 of the Central Sales Ta....