2003 (11) TMI 574

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ication No. S.O. 88 dated 31st March, 2003 putting the product marketed by them, namely, coconut oil, from entry No. 63 having sales tax at the rate of nine per cent to the category of hair oil under entry No. 245 having sales tax at the rate of twelve per cent. 2.. The petitioners have challenged the notification on four grounds. (i) Entry No. 245 deals with hair oil only and it cannot take und....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....an edible oil and taking into consideration the said fact it has been changed from entry No. 63 to entry No. 245. 4.. Mr. Pal, learned senior counsel appearing for the petitioners drew our attention to two judgments of the Supreme Court in the case of Arya Vaidya Pharmacy v. State of Tamil Nadu reported in [1989] 73 STC 346; AIR 1989 SC 1230 and in the case of Commissioner of Central Excise, Calc....