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TMI Blog1995 (1) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... tion that arises for consideration in this tax revision case is whether the groundnut oil extracted from groundnut cake is exigible to tax at the reduced rate under entry 24(b) of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957. It would be useful to read here entry 24 of the First Schedule to the Act. "Sl. No. Description of goods Point of levy Rate of tax 24. Groundn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Deputy Commissioner did not agree with the contention of the assessee that because the "groundnut oil-cake" has suffered tax the rate applicable should be under entry 24(b). However, on further appeal the Tribunal took the view that as "groundnut oil-cake" out of which the oil was extracted has suffered tax, the relevant entry would be 24(b). The reasoning of the Tribunal is that as the raw mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut oil" has suffered tax, the reduced rate of tax under entry 24(b) cannot be made applicable. We have also support for this view from the judgment of division Bench of the Punjab and Haryana High Court in Chhatar Chemicals Ltd. v. State of Haryana [1994] 93 STC 215. In that case the notification of Government of Haryana granted concession in the rate of tax payable on sales of oil extracted from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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