1973 (2) TMI 115

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..... ocate, with him), for the respondents.   M.C. Chagla, Senior Advocate (Suresh Sethi, R.K. Maheshwari, Maya Krishnan and B.P. Maheshwari, (Advocates, with him), for the appellant.   --------------------------------------------------   The judgment of the court was delivered by   HEGDE, J.-This is an appeal by certificate. The only question that arises for decision is whether .....

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..... J. S. Rajyana, Excise and Taxation Officer [1967] 19 S.T.C. 489. These two decisions undoubtedly support its contention. The learned Judges of the Allahabad High Court have not accepted those decisions as laying down the law correctly and we are in agreement with the view taken by the learned Judges of the Allahabad High Court. The petitioner in his writ petition has definitely stated that he pur .....

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..... t groundnuts as one of the species of oil-seeds. From this, it is clear that in commercial circles groundnut is treated as oil-seed. A seed is one which germinates. It is not disputed that the groundnut germinates. Hence it is undoubtedly seed. The next question is whether it is generally used for manufacture of oil. Here again, there can hardly be any doubt that groundnut is mostly used for the .....

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