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TMI Blog1976 (3) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... in common parlance and whether such an official communication is binding on the State Government."whether it is a fit case for interference with the order of the High Court when it held that the Sales Tax Tribunal was right in its conclusion? Whether it is a fit case for interference with the order of the High Court when it held that the Sales Tax Tribunal was right in its conclusion? Held that:- Appeal dismissed. The Tribunal in the facts and circumstances of the case held that the particular commodities came within the definition of clause (vi) of section 14 of the Central Act, it is not possible to hold that it was not right. The answer to the first question by the High Court is, therefore, rightly in the affirmative. We do not als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were affirmed. On application by the State for each of the five quarters, the Tribunal referred the following two common questions under section 24 of the State Act: "(1) 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. (2) Whether the communication No. 4(8)-ST/57 dated 31st January, 1958, issued by the Government of India which is only an official communication having no statutory sanction behind i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the Andhra Pradesh High Court in State of Andhra Pradesh v. Kajjam Ramachandraiah Gari Anantaiah [1961] 12 S.T.C. 795. In that case the High Court was dealing, inter alia, with an identical item, viz., dhania (coriander) under item 3 of Schedule IV of the Andhra Pradesh General Sales Tax Act, 1957. Item 3 is identical with item (vi) of section 14 of the Central Act giving the definition of "oil-seeds". The Andhra Pradesh High Court relied upon a letter from the Director of the National Chemical Laboratory, Poona, dated January 29, 1959, addressed to the Secretary, Council of Scientific and Industrial Research, New Delhi, as also upon another letter from the Central Food Technological Research Institute, Mysore, dated February 18, 1959 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... attribute to it. The Division Bench of the Kerala High Court has also held in Deputy Commissioner of Agricultural Income-tax and Sales Tax, Kozhikode v. V. Sreedhara Shenoy [1973] 32 S.T.C. 181. that dhania (coriander) and methi are not oil-seeds under section 14(vi) of the Central Act. Mr. Mahajan has strenuously submitted that the articles in question are spices to all intents and purposes and not "oil-seeds". He further submits that even if they are oil-seeds in the sense that these yield non-volatile oil to a certain extent, no evidence has been produced by the assessee that these are used for human consumption or in industry or in the manufacture of varnishes, soaps and the like, or in lubrication, or in medicines, perfumes, cosme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "oil-seeds" under item (vi) of section 14 of the Central Act: "(18) Poppy-seed (Posta-dana, khaskhas); (37) Aniseed (Saunf); (42) Coriander seed (Dhania) (44) Cuminseed (Jeera, safed jeera); (49) Fenugreek-seeds (Methi)." Mr. Gobind Das also drew our attention to the Webster's Third International Dictionary where coriander seed is described as "the ripened dried fruit of coriander used for flavouring esp., of pickles, curries, confectioneries and liquors". These appeals arise out of a decision in a reference under section 24 of the State Act under article 136 of the Constitution and we have to consider whether it is a fit case for interference with the order of the High Court when it held that the Sales Tax Tribunal was right ..... X X X X Extracts X X X X X X X X Extracts X X X X
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