2002 (9) TMI 831

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.... assessee is the respondent in these two cases. The assessment years concerned are 1986-87 and 1987-88. The assessee is an oil miller. During the assessment years of 1986-87 and 1987-88 the assessee effected inter-State sales of oil. The assessee has also produced C form in respect of a major portion of the turnover returned and claimed concessional rate of 1 per cent on the basis of S.R.O. No. 11....

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....nsidered the rival submissions. Admittedly, the assessee had produced C form in respect of a major portion of the transactions. We have perused the notification S.R.O. No. 117/66. We find that the only condition imposed for getting concessional rate of tax of 1 per cent is that the turnover of coconut or copra from which coconut oil is extracted is assessed to tax or is liable to tax at his hands ....