1966 (9) TMI 102 - SUPREME COURT

Whether under section 52(1)(e) of the Bombay Sales Tax Act, 1959 any tax was payable in respect of the sales of "patasa", "sakar ", "bura sugar", "harda" and "alchidana"?

Held that:- Appeal dismissed. To be groundnut oil two conditions had to be satisfied-it must be from groundnut and it must be "oil". The hydrogenated oil was from groundnut and in its essential nature it remained an oil. It continued to be used for the same purpose as groundnut oil which had not undergone the process. It was further stated the mere fact that hydrogenated oil was semi-solid did not alter its character as an oil. For the reasons already expressed we hold that the decision of the Gujarat High Court dated December 11, 1962, is correct