2009 (4) TMI 873

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.... appellant/assessee aggrieved by the order of the Joint Commissioner III (SMR) of Commercial Taxes, Madras dated March 13, 1995 in his Ref. No. T1/34193/90. The appellant is a registered dealer in groundnut kernel and an assessee on the file of the Deputy Commercial Tax Officer-I, Mayiladuthurai. For the assessment year 1988-89, the assessing authority has assessed to tax the turnover relating ....

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....nd the only ground urged in the grounds of appeal is that the groundnut kernel sold by the assessee could be regarded as a vegetable seed so as to have the benefit of exemption notification. As could be seen from the order of the Joint Commissioner, the notification dated April 22, 1960 exempted vegetable seeds, fruit plants, flower seeds and flower plants from taxation with effect from April 1....

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....ictionary and Websters International Dictionary and also took into consideration the ratio laid down by the Supreme Court in Avadh Sugar Mills Ltd. v. Sales Tax Officer, Sitapur [1973] 31 STC 469 and has come to the conclusion that the groundnut kernel dealt with by the assessee cannot be regarded as a vegetable seed suitable for reproduction and regenerating vegetable. Vegetable can be popularly ....