1969 (6) TMI 34

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..... 6, raises a question as to the scope and extent of the benefit conferred by the notification in G.O. Ms. No. 1091, Revenue, dated 10th June, 1957. The petitioners constituting a Hindu joint family firm own oil ghanis or hand oil presses and produce and deal in oil. They also deal in rice, paddy and tamarind. They claimed exemption on the purchase of castor seed and sale of castor oil and castor ca .....

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..... d, the petitioners deal exclusively in the oil produced by the oil ghanis and no other oil is sold by them and hence they are entitled to the benefit of the notification in question. His contention is that having regard to the tenor, purport and language of the notification, it will be sufficient, if the oil sold is the oil produced from the hand ghani, without employing electricity or any other p .....

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..... ng electricity or any power at any stage of the conversion of the seed into oil and deal exclusively in the produce of such ghanis which they own are entitled to exemption. Evidently, if any one of the above conditions is not satisfied, no benefit under the notification can be claimed. As already noticed, it is necessary that the dealer should deal exclusively in the produce of such ghanis. If he .....

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