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1990 (11) TMI 346 - SC - VAT and Sales TaxWhether on the facts and in the circumstances of the case the Additional Judge (Revisions) was legally justified in holding the residual oil as groundnut oil simpliciter, even when it had undergone change in its properties by the admixture of chemicals and acids? Held that:- Appeal dismissed. The High Court following the judgment of this Court in Tungabhadra Industries Ltd. v. Commercial Tax Officer [1960 (10) TMI 51 - SUPREME COURT OF INDIA] came to the conclusion that the residue left, after going through the process of acids and chemicals, continues and remains to be the groundnut oil and is taxable at one per cent. We agree with the reasoning and the conclusions reached by the High Court. Appeal dismissed.
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