TMI Blog1955 (7) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... converting them into oil, sell it. During the year 1951-52, they pur- chased Rs. 16,41,542-1-9 worth of ground-nut and Rs. 5,87,049-7-9 worth of ground-nut kernel. The said turnover was assessed at the purchase point. The said assessment was confirmed by the Tribunal. The assessees question the validity of assessment of that part of the turnover which represents the purchase price of ground-nut ke ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of sub-rule (1) of rule 5 equal to the value of the ground-nut and/or kernel purchased and converted by him into oil and cake provided that the amount for which the oil is sold is included in his turnover. Explanation: For the purpose of this sub-rule-(a) 143 lbs. of ground-nut shall be taken to be equivalent to 100 lbs. of kernel; (b) 143 lbs. of ground-nut or 100 lbs. kernel shall, when conver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ernel within it. We cannot discover any reason nor is any suggested to us, why the rule should make a distinction between ground-nut and ground-nut kernel and why ground-nut should be taxed at the purchase point and ground-nut kernel at the sale point. So too, the ground on which rebate is given on sale of oil manufactured from ground-nut applies equally to ground-nut and ground-nut kernel. The fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we have already stated, ground-nut takes in kernel also. Our conclusion is also in accord with the view expressed by a Division Bench of the Madras High Court in Radhakrishna Ground-nut Oil Mill v. State of Madras(1). Rajagopalan J., negativing a similar con- tention, says at page 551 as follows: (1) (1954) 2 M.L.J. 550; 5 S.T.C. 357. "Ground-nut kernel is certainly part of ground-nut........ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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