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TMI Blog1973 (2) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... 94 of 1967 - - - Dated:- 22-2-1973 - HEGDE K.S., JAGANMOHAN REDDY P. AND KHANNA H.R. JJ. N.D. Karkhanis, Senior Advocate (O.P. Rana, Advocate, with him), for the respondents. M.C. Chagla, Senior Advocate (Suresh Sethi, R.K. Maheshwari, Maya Krishnan and B.P. Maheshwari, (Advocates, with him), for the appellant. -------------------------------------------------- The judgme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Bakhat Rai Co. [1966] 18 S.T.C. 285. and the decision of a single judge of the Punjab and Haryana High Court in Hans Raj Choudhri v. J. S. Rajyana, Excise and Taxation Officer [1967] 19 S.T.C. 489. These two decisions undoubtedly support its contention. The learned Judges of the Allahabad High Court have not accepted those decisions as laying down the law correctly and we are in agreement with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cial circles groundnut is dealt with as an oil-seed. The commercial journals and newspapers while quoting the market price of oil-seeds list groundnuts as one of the species of oil-seeds. From this, it is clear that in commercial circles groundnut is treated as oil-seed. A seed is one which germinates. It is not disputed that the groundnut germinates. Hence it is undoubtedly seed. The next quest ..... X X X X Extracts X X X X X X X X Extracts X X X X
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