1976 (10) TMI 139

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..... dhya Pradesh High Court in Commissioner of Sales Tax v. Bakhat Rai & Co.[1966] 18 S.T.C. 285., it was held by a learned single Judge of this court in Hans Raj Choudhri v. J.S. Rajyana[1967] 19 S.T.C. 489., that groundnuts could not be treated as "oil-seeds" so as to attract purchase tax under the Punjab General Sales Tax Act, 1948. In the Madhya Pradesh case [1966] 18 S.T.C. 285., the learned Judg .....

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..... ts are primarily used throughout the country for the extraction of oil and that groundnut oil is one of the most commonly used cooking mediums in the country. We do not have the slightest doubt that groundnuts are known in common parlance as "oil-seeds". With a view to get over the effect of this decision, entry 3 of Schedule C appended to the Punjab General Sales Tax Act which related to "oil-se .....

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..... nsel for the assessee is that the very groundnuts which are purchased and subjected to tax at the point of purchase are sold once again and, therefore, no tax can be levied at the point of sale. According to the learned counsel, groundnuts and parched groundnuts are the very same goods. It is not possible to agree with this submission. In order to qualify as "parched groundnuts", groundnuts are su .....

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..... -A) of the Punjab General Sales Tax Act. The Sales Tax Tribunal, Punjab, has referred the following questions for our decision: "(i) Whether groundnuts and parched groundnuts are not one and the same commodity and/or the groundnuts become commercially different commodity after it is parched? (ii) Whether the ratio decidendi of the judgment reported in Hans Raj Choudhri v. J.S. Rajyana, Excise a .....

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..... ts and parched groundnuts are commercially different commodities. (ii) Hans Raj Choudhri v. J.S. Rajyana[1967] 19 S.T.C. 489. was wrongly decided, though the test was correctly stated. (iii) The revenue was competent to impose sales tax on parched groundnuts notwithstanding the fact that purchase tax had been levied on groundnuts. There will be no order as to costs. Reference answered accordin .....

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