TMI Blog1964 (10) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... e Commissioner of Sales Tax, Madhya Pradesh. The question which has been posed before us is"Whether cocoanuts, groundnut kernel and jira are oil-seeds coming under item No. 3 of Part II of Schedule I to the Act and, therefore, sales thereof are liable to tax at 0-0-3 in the rupee?" 2.. During the course of sales tax assessment proceedings for the period from 15th November, 1955, to 2nd November, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e view taken by the Tribunal is not correct. The classes of goods mentioned in Part II of Schedule I of the Act are taxable at the rate of three pies in a rupee, and item No. 3 of this Part speaks of "oil-seeds subject to the provisions of entry 36 in Schedule II". Under entry 36 of Schedule II oil-seeds sold for bona fide use in an oil-ghani, operated exclusively by human or animal agency, are ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r other purposes than for extraction of oil does not fall within the popular meaning of the term "oil-seeds". Cocoanut is a fruit of coco-palm, and oil can be extracted from it. But it is not an oil-seed the principal use of which is extraction of oil. Cod-liver oil is extracted from the liver of cod-fish. But one does not speak of the liver of cod-fish as an oil-seed. So also a groundnut is a bea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... meaning of the term "oil-seeds" as used in Part II of Schedule I of the Act. If these articles do not fall under item No. 3 of Part II of Schedule I, then they cannot be classified under any goods mentioned in Schedule I or Schedule II. Therefore, under section 5(1)(c) of the Act the sales tax leviable on them is at the rate of six pies in a rupee. 4.. The view we have taken is not different fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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