2011 (1) TMI 1260

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....73 (for short, "the Act"), revising the order of assessment passed by the Assessing Authority to the extent of holding that rate of tax applicable to sale of parched groundnuts would be general rate and not the rate applicable to groundnuts, which were declared goods. The petitioner is a registered dealer under the provisions of the Act and for the assessment year 1982-83, it filed returns, on the basis of which assessment order dated November 16, 1983 was passed. On the sale of groundnuts, rate of tax applicable to the declared goods was applied. The revisional authority exercised suo motu revisional power on the ground that parched groundnuts were different from the groundnuts and were, thus, separate commodities. The relevant observation....

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....(123) (AP). When groundnuts are fried, the germinating property of kernel is lost. Most of the oil content, if not all, is also lost, fried groundnuts is not, therefore an oil seed. Deputy Commissioner of Commercial Taxes, Tiruchirapalli v. R. Kuppuswamy Chettiar [1976] 38 STC 587 (Mad) (590) (Red.)' As the dealer is dealing in the sale of parch groundnuts thus tax at the general rate is levied. Taxable turnover comes to Rs. 81,307 as per assessment order and admitted by the dealer. Tax at four per cent (as tax at four per cent already levied in the original assessment order) levied comes to Rs. 3,252.25. Surcharge assessed thereon at two per cent . . . Comes to Rs. 3,317.29. The order is modified to this extent." On appeal, the sa....

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....al authority and the Tribunal, following the judgments relied upon therein. Only contention raised on behalf of the petitioner is that the Tribunal in another case in Super Trading Co. v. State of Haryana S.T.A. Nos. 403 and 443 of 1988-89, annexure P4, applied low rate of tax applicable to the declared goods to be parched groundnuts, holding as under: ". . . From the perusal of various provisions of relevant sections under the Central Sales Tax Act and the Haryana General Sales Tax Act it is quite clear that tax upon the declared goods will not exceed four per cent. Parched groundnut may not be useful for extraction of oil but will not stop becoming known as groundnut. The ruling relied upon by the revisional authority and also quoted b....