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TMI Blog1961 (6) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... . For the Appellant : The Third Govrnment Pleader (P. Ramachandra Reddy),. The Judgment of the Court was delivered by JAGANMOHAN REDDY, J-The short question that falls for determination in this T. R. C. is whether dhania (coriander), ajwan (voma) and sompu come within the definition of oil seeds, the subject-matter of item 3 of Schedule IV of the Andhra Pradesh General Sales Tax Act. The respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are oil seeds. L earned Government Advocate contends that these seeds are oil seeds, in that oil can be extracted from them. In support of his contention, he has produced the oil extracted from these articles. The important question, to our mind, is not wh ether oil can be extracted from these seeds, but whether they are known in this country in common parlance to be oil seeds within the contempl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m c oriander is so negligible that it cannot be either used, for industrial or any other purposes. It is also evident that oil from these commodities is not generally known to be extracted in this country. This is what the letter says: "Coriander oil is obtained by steam distillation of coriander seeds most of the oil of commerce is obtained from Russian and Hungarian sources. Certain quanti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r cent. and the essential oil content is 1.4 per cent. They further state that the essential oil can be obtained by solvent extraction followed by fractional purification. These letters clearly show that coriander seeds, at any rate, have to be put through a process before they can yield oil and the quantity of the oil varies from 0.1 to 1.0 per cent. There is, however, no data available before us ..... X X X X Extracts X X X X X X X X Extracts X X X X
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