It is hereby declared that the following goods are of special importance in inter State trade or companymence Oil seeds, that is to say, seeds yielding number volatile oils used for human companysumption, or in industry, or in the manufacture of varnishes, soaps and the like, or in lubrication, and volatile oils used chiefly in medicines, perfumes, companymetics and the like.
We are number companycerned with pipali in these appeals.
On application by the State for each of the five quarters, the Tribunal referred the following two companymon questions under section 24 of the State Act Whether in the facts and circumstances of the case, the Sales Tax Tribunal is right in holding that jeera, dhania, panmohuri, methi, postak and pipali are oil seeds within the meaning of section 14 of the Central Act and the tax payable under the State Law in respect of the sale or purchase of these goods inside the State, cannot exceed 2 per cent of the sale or purchase price thereof.
4 8 ST/57 dated 31st January, 1958, issued by the Government of India which is only an official companymunication having numberstatutory sanction behind it can have any legal effect to hold the goods in question as oil seeds as understood in companymon parlance and whether such an official companymunication is binding on the State Government.
Appeals by Special Leave from the Judgment and Order dated the 2nd July 1969 of the Orissa High Court in Special Jurisdiction Cases Nos.
When these appeals came before us for hearing the respondent was number represented.
73, 74, 75 and 76 of 1964.
On appeal the Assistant Commissioner of Sales Tax, Puri, allowed the claim of the respondent and held that the above items are oil seeds within the meaning of section 14 vi of the Central Sales Tax Act and gave the respondent the benefit of a lower tax of 2 per cent on the sale turnover of those goods instead of 5 per cent under the State Act.
CIVIL APPELLATE JURISDICTION Civil Appeal Nos.
The Assistant Sales Tax Officer, Cuttack, included in the turnover of the respondent the sale price of jeera, dhania companyiander , panmohuri, methi, postak and pipall and levied 5 per cent sales tax under the Orissa Sales Tax Act briefly the State Act .
Whether the companymunication No.
This judgment will govern all these appeals involving a companymon question.
On appeal by the State of Orissa to the Sales Tax Tribunal claiming 5 per cent on the sale turnover thereof under the provisions of the Central Sales Tax Act, the orders of the Assistant Commissioner were affirmed.
C. Mahajan and R. N. Sachthey for Appellants In CAs.
912 13/71 N. Sachthey for Appellant in CAs.
Gobind Das, amicus curiae for Respondent.
912 to 916 of 1971.
The Judgment of the Court was delivered by GOSWAMI, J. Five quarters of assessment of sales tax are involved in these five appeals, by special leave, the period companymencing from January 1, 1959 to March 31, 1960.
914 16/71.
