TMI Blog2011 (1) TMI 1260X X X X Extracts X X X X X X X X Extracts X X X X ..... rder dated November 16, 2010, dismissing the writ petition for non-prosecution, is recalled. C.W.P. No. 3200 of 1993 The writ petition challenges order of assessment dated June 29, 1991 passed by the revisional authority under the provisions of the Haryana General Sales Tax Act, 1973 (for short, the Act ), revising the order of assessment passed by the Assessing Authority to the extent of holding that rate of tax applicable to sale of parched groundnuts would be general rate and not the rate applicable to groundnuts, which were declared goods. The petitioner is a registered dealer under the provisions of the Act and for the assessment year 1982-83, it filed returns, on the basis of which assessment order dated November 16, 1983 was p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Cal). Groundnuts-taxable when sold to a miller or last sale miller also doing business of sales of groundnuts-purchased by him may be for extracting oil or for sale groundnuts sold to him for resale-not taxable. Nabi Oil Mills v. Commercial Tax Officer [1977] 40 STC 118 (123) (AP). When groundnuts are fried, the germinating property of kernel is lost. Most of the oil content, if not all, is also lost, fried groundnuts is not, therefore an oil seed. Deputy Commissioner of Commercial Taxes, Tiruchirapalli v. R. Kuppuswamy Chettiar [1976] 38 STC 587 (Mad) (590) (Red.) As the dealer is dealing in the sale of parch groundnuts thus tax at the general rate is levied. Taxable turnover comes to Rs. 81,307 as per assessment order and ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on for the books of account and other material to substantiate his claim. We have heard learned counsel for the petitioner. It is not disputed that parched groundnuts are different from groundnuts and do not fall in the category of declared goods, as held by the revisional authority and the Tribunal, following the judgments relied upon therein. Only contention raised on behalf of the petitioner is that the Tribunal in another case in Super Trading Co. v. State of Haryana S.T.A. Nos. 403 and 443 of 1988-89, annexure P4, applied low rate of tax applicable to the declared goods to be parched groundnuts, holding as under: . . . From the perusal of various provisions of relevant sections under the Central Sales Tax Act and the Haryana ..... X X X X Extracts X X X X X X X X Extracts X X X X
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