1969 (6) TMI 34

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..... gainst the order of the Sales Tax Appellate Tribunal, dated 16th April, 1966, 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 ex .....

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..... he Tribunal on both the grounds. He contends that so far as oil is concerned, 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 .....

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..... interest or ownership in the ghanis where oil is produced without employing 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 tha .....

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