STATE OF KERALA Vs. MOIDOO

JUDGEMENT

(1.) The only question raised in this Tax Revision Case by the Revenue is whether Dhania (coriander seeds) are 'oil seeds' or not. According to learned counsel for the Revenue coriander seeds are not oil seeds. The question arose with reference to the assessment to sales tax for the year 1964-65 and the Sales Tax Appellate Tribunal relying on the decision of the Orissa High Court in State of Orissa v. Dinabandhu Sahu & Sons ( 1969 (24) STC 233 ) came to the conclusion that Dhania (coriander seeds) are oil seeds within the meaning of that expression under S.14(vi) of the Central Sales Tax Act, 1956, and it was so held that the turnover relating to the sale of coriander seeds are taxable only at a single point. On behalf of the Revenue it is urged that coriander seeds are not oil seeds and so the turnover relating to the sale of those seeds are taxable at all points of sale.

(2.) S.14(vi) of the Central Sales Tax Act, 1956 is in these terms:--

(3.) Consistent with the provision in S.15(a) which we have just read, oil seeds are taxable at the point of first sale in the State as mentioned in item 2 of the Second Schedule to the Kerala General Sales Tax Act, 1963, which deals with declared goods in respect of which a single point tax only is leviable under sub-s.(1) or sub-s.(2) of S.5 of that Act. It is unnecessary to read S.5 but we will extract what is mentioned in item 2 of the Second Schedule.