1990 (11) TMI 346

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..... 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 .....

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..... e Sales Tax Officer rejected this contention and he held that the residue was oil of a different character being not edible and was taxable at six per cent. The view taken by the Sales Tax Officer was upheld in the appeal. The assessee went in revision and the revisional authority set aside the orders of the Sales Tax Officer and the appellate authority and came to the conclusion that the residue, .....

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