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TMI Blog1970 (4) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 3(1) of the Act. - Civil Appeal No. 2282, 2283, 2284, 2285, 2286, & 287 of 1966, - - - Dated:- 14-4-1970 - SHAH J.C., HEGDE K.S. AND GROVER A.N. JJ. T.A. Ramachandran, Advocate, for the respondents. S.V. Gupte, Senior Advocate (A.V. Rangam, Advocate, with him), for the appellant. -------------------------------------------------- The judgment of the court was delivered by SHAH, J.- These appeals raise a common question. The respondents are dealers in groundnut oil. In the assessment years 1959-60 and 1960-61 they sold quantities of groundnut oil set out in the table below to the Hindustan Lever Ltd.: ---------------------------------------------------------------------------- C.A. Na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rate of two per cent. of his taxable turnover... (2) Notwithstanding anything contained in sub-section (1) in the case of goods mentioned in the First Schedule, the tax under this Act shall be payable by a dealer, at the rate and only at the point specified therein on the turnover in each year relating to such goods whatever be the quantum of turnover in that year. (3) Notwithstanding anything contained in sub-section (1) or sub- section (2), the tax payable by a dealer in respect of any sale of goods mentioned in the First Schedule by such dealer to another for use by the latter as component part of any other goods mentioned in that Schedule, which he intends to manufacture inside the State, for sale shall be at the rate of only one a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or gingelly oil ... ... 5 (iii) Cotton-seed oil ... ... 0 to 10 According to Mr. Mahadevan the groundnut oil is the major component in the manufacture of vanaspati and vanaspati may be manufactured by using groundnut oil alone without adding any of the other two oils; that the use of 5 per cent. sesame or gingelly oil in the manufacture of vanaspati was made obligatory by the Government of India under the Vegetable Oil Products Control Orders with a view to detect adulteration in other products, such as ghee, etc., by the mixture of vanaspati; and that groundnut oil was an identifiable component part of vanaspati manufactured by the company. He further stated that the presence of the three oils mixed in the manufacture of vanaspati can ..... X X X X Extracts X X X X X X X X Extracts X X X X
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