TMI Blog1987 (4) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... order of the Sales Tax Appellate Tribunal, in so far as it has decided one of the questions against it. The said question was framed as question No. 1 by the Tribunal, and it reads as follows: "Whether or not the sludge oil and cotton seed acid oil are vegetable oils coming under entry 128 of the First Schedule to the Andhra Pradesh General Sales Tax Act to attract lower rate of taxation under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal, following the judgment of the Supreme Court in Tungabhadra Industries Ltd. v. Commercial Tax Officer [1960] 11 STC 827 and the decision of the Allahabad High Court in Commissioner of Sales Tax v. Prag Ice and Oil Mills [1975] 35 STC 520, has held that cotton seed sludge oil and cotton seed acid oil are "vegetable oils" and, accordingly, liable to be taxed under entry 128. The contention of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive. The entry specifically says "vegetable oils" including those mentioned therein. In the circumstances, there is no warrant for placing the construction that the said entry relates only to those vegetable oils which are edible. It appears from the facts of the case that cotton seed sludge oil and cotton seed acid oil is the residue after the cotton seed oil is refined, i.e., what is known as "w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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