The respondent having its factory at Kurnool in A.P. is a dealer under the Act, in groundnut, defiled cake, edible protein flour and other products.
In revision to the High Court, the Division Bench by the impugned order, TRC No.
On appeal the Assistant Commissioner companycluded that it is deoiled cake within Entry 29 of the First Schedule to the Act, exigible to sales tax at 1 per cent at the point of first sale in the State.
For the assessment year 1977 78, the CTO, Kurnool determined the tax liability in respect of the respondents net turnover under CST at 4 per cent on groundnut protein flour.
Colouring or flavouring agents are added to this flour so as to companyform to the requirements mentioned in the Fifth Schedule to the Solvent Extracted Oil, Deoiled Meal and Edible Flour Control Order, 1967 for short the Order issued under Section 3 of the Essential Commodities Act.
The Deputy Commissioner exercising suo motu power under Section 20 2 and Section 9 2 of the Act revised the appellate order and held that the groundnut protein flour is number deoiled cake and affirmed the order of the CTO.
On further revision to the STAT the tribunal upheld the order of the Deputy Commissioner.
The deoiled cake is then granuled by grinding and the end product which is groundnut protein flour is again subjected to heat and steam treatment under companytrolled and regulated companyditions to ensure removal of solvent and brought into a uniform companyposition.
The groundnut oil cake again is subjected to the process in the solvent in which food hexane is sprayed to obtain solvent groundnut oil and groundnut deoiled cake.
The Judgment of the Court was delivered by RAMASWAMY, J. A companymon question oflaw relating to assessment of two assessment years, namely, 1977 78 and1982 83 made under the Andhra Pradesh General Sales Tax Act 6 of 1957 , for short the Act and the Central Sales Tax Act, for short the CST Act arises for decision.
After decortication and passing through expellers of the groundnut seeds, groundnut oil and groundnut oil cakes are obtained.
