TaxTMI 
TaxTMI 
2011 (8) TMI 994
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....iness 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. The assessee sold sunflower deoiled cake in course of inter-State trade and produced C forms obtained from buying dealers in other States and claimed benefit of reduction in the rate of Central sales tax at two per cent in terms of the Notification No. FD 119 CSL 2002 (2) dated May 31, 2002. Initially the assessing authority passed the assessment order admitting the claim and levied Central sales tax at two per cent on the turnover relating to inter-State sales of sunflower de-oiled cake and thereafter, by the reassessment order, the same wasr modified by levying Central sales tax at four per....
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....commodities?" 4. The Government of Karnataka in exercise of powers conferred by section 8(5) of the CST 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 sale 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 CST from four per cent to two per cent in terms of the notification dated May 31, 2002 for oiled cake on the ground that oil cake and de-oiled cake are one and the same. 5. In terms of the Notification dat....
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.... 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 bearing on the case on hand. Reliance was also placed on the judgment in the case of Sterling Foods v. State of Karnataka report....
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....ferent 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 an order dated June 29, 2011 came to the conclusion that by the very notification dated May 31, 2002 the rate of tax was re....