1963 (2) TMI 34

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..... edule to the Mysore Sales Tax Act, 1957, that there is differentiation between hydrogenated oils (item 35) and groundnut oil (item 47) in regard to the rates of tax. It is urged that groundnut oil does not cease to be so merely because it undergoes the process of hydrogenation and is sold as vanaspathi and that this is the view expressed by the Supreme Court in Tungabhadra Industries Ltd., Kurnool .....

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