1996 (7) TMI 529

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....911. It may be clarified at this stage that the notification dated December 9, 1960 was initially issued by the Punjab Government and as per pleadings the same has been adopted by the Haryana Government. Before the matter may proceed further, it shall be useful to immediate notice the two entries mentioned at entry Nos. 24 and 25. The same read as follows: "24. Seeds of vegetables, fruits, flowers, ornamental shrubs and trees. "25. Cotton seeds, oil-seeds and fodder seeds and seeds of green manuring crops like san hemp." It may be mentioned here that whereas octroi payable under entry No. 24 is 1.40 rupees per 100 kg., the same is only 0.18 P in the other entry, i.e., entry No. 25. As mentioned above, the fact that the petitioner is ext....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g of entry 25 that all kinds of oil-seeds are included therein and concededly it is only the seeds of the sunflower that the petitioner is bringing in its premises for oil extraction. Mr. Jain has brought to my notice section 14 of the Central Sales Tax Act, 1956. Subclause (vi) of section 14 and entry (ix) therein is with regard to sunflower (Helianthus annus). It further supports the contention of Mr. Jain that the sunflower is not only primarily but essentially used for the seeds therein for extracting the oil. In Avadh Sugar Mills Ltd. v. Sales Tax Officer [1973] 31 STC 469; AIR 1973 SC 2440, the apex Court was dealing with the question as to whether the groundnut was oil-seeds. After observing that the petitioner in the said case had p....