CHHATAR CHEMICALS LTD Vs. STATE OF HARYANA

JUDGEMENT

(1.) VIDE this order, we dispose of two writ petitions (Nos. 3279 and 3280 of 1993) as the question involved therein is the same, i. e. , as to whether oil extracted from oil-cakes by using solvent would be covered under notification dated January 14, 1972, to make it leviable to sales tax at the concessional rate. Earlier the authorities, as is alleged, were of the view that the notification aforesaid covered the case, however, subsequently assessments were revised, which are now being challenged. The order of the Commissioner is annexure P/4 in this respect, which is impugned in the present writ petitions. Notification dated January 14, 1972, reads as under :

(2.) THE contention of learned counsel for the petitioner is that it is oil produced from sarson to which this notification would apply and the sales tax at the rate of one per cent, which is concessional, is to be charged. Since the petitioner is extracting oil from oil-cakes with the help of solvent, it would not make any difference as for all intents and purposes the petitioner produces oil from sarson.