TaxTMI 
TaxTMI 
2011 (8) TMI 992
X X X X Extracts X X X X
X X X X Extracts X X X X
....essee operates a solvent extraction plant in Challakere and carries the business of manufacture and sale of solvent extracted oil. By products of de-oiled cake and de-oiled rice bran are obtained in the manufacturing process. Business is carried on also for purchase and sale of edible oils and oil cakes. For the assessment year ending March 31, 2003, the assessee filed a return of turnover under the Central Sales Tax Act, 1956 declaring total and taxable turnovers while admitting liability of tax at two per cent on the sale of sunflower de-oiled cake in the course of interState trade and commerce. The assessing authority reopened the assessment and in terms of the provisions of section 9(2) of the Central Sales Tax Act, 1956 read with secti....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rt O, oil cake and de-oiled cake are listed under two separate sub-headings as two different commodities?" 4. The Government of Karnataka in exercise of powers conferred by section 8(5) of the Central Sales Tax Act, 1956 issued Notification No. FD 119 CSL 2002 (2) dated May 31, 2002 granting reduction in the rate of Central sales tax payable on inter-State sales to two per cent on the goods specified, subject to conditions. The goods mentioned therein was de-oiled cake, which earlier attracted four per cent tax. The assessee had sold oiled cake also in the course of inter-State trade and commerce. Hence, he claimed the benefit of reduction of Central sales tax from four per cent to two per cent in terms of the notification dated May 31, ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... a passing reference was made. There is no finding recorded in the said judgment that oil cake and de-oiled cake constitutes the same commodity. That oil cake contains a certain percentage of oil and several other ingredients. When these commodities are subjected to processing of extraction of oil, some quantum of oil is removed but they continue to remain as oil cakes with lesser content of oil. The judgment relied on by the learned counsel appearing for the respondent is not applicable to the case on hand and we are unable to accept the said contention. The facts and circumstances of the case involved in the above referred judgment are totally different compared to the facts and circumstances of the present case. The said case has no bear....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ult to accept. The distinction in law has been made which requires to be followed. Oil cake and de-oiled cake are two different commodities. The benefit granted to oil cake cannot stand extended to de-oiled cake. The impact of the notification reducing the tax impact was very well known when the benefit was granted. A notification has to be strictly construed. The court cannot read into the notification what is not there. The notification is clear and unambiguous. Any attempt to read it otherwise is not only uncalled for but would amount to redrafting the notification. 9. An identical issue came up for consideration in the case of State of Karnataka v. N.K. Agro Oils (P) Ltd. [2011] 44 VST 345 (Karn). The Division Bench of this court by ....