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TMI Blog1969 (7) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... e filed appeals before the Sales Tax Tribunal contending that the articles in question are "spices" and not "oil-seeds". The Tribunal rejected the State's contention and, in doing so, relied on the letter No. 4(8)-ST/57, dated 31st January, 1958, of the Government of India, Ministry of Finance, Department of Economic Affairs, addressed to all State Governments stating that the Ministry has been advised that the items appearing in the list annexed thereto come within the purview of the definition of "oil-seeds" as given in section 14 of the Central Act, and that the list might be circulated amongst the Sales Tax Authorities in the State for their guidance. In this view of the matter, the Tribunal dismissed the appeals. On being moved by the State in each of the five cases under section 24 of the Orissa Act, the Tribunal referred the following two common questions in each of the five cases for the opinion of this Court: (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 pippali are oil-seeds within the meaning of section 14 of the Central Act and the tax payable under the State law in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re. There is also no dispute that these six articles are seeds. The only question, therefore, for consideration is whether they are oil-seeds. 3.. To interpret the expression "oil-seeds", two broad contentions are put forward. The contention advanced on behalf of the State is that oil-seeds are those which in common parlance are understood as oil-seeds. The respondent, on the other hand, contends that in view of the definition of oil-seeds given in section 14 of the Central Act, its meaning cannot be restricted in the manner contended for by the State, but that full effect must be given to the definition and seeds from which oil can be extracted for the purposes mentioned in section 14(vi) of the Central Act should be held to be oil-seeds. In support of the first contention, reliance is placed on a decision of the Andhra Pradesh High Court reported in State of Andhra Pradesh v. Kajjam Ramachandraiah Gari [1961] 12 S.T.C. 795., where the question for consideration was whether coriander, ajwan and sompu come within the definition of oil-seeds, the subject-matter of item No. 3 of Schedule IV of the Andhra Pradesh General Sales Tax Act, 1957. That definition is in terms identical wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntly amended omitting "betel leaves" from the list. It was contended before their Lordships that in spite of this omission, betel leaves were exempt from sales tax as they are vegetables. Their Lordships negatived the contention holding that the intention of the Legislature in regard to what is vegetable is shown by its specifying vegetables and betel leaves as separate items in the Schedule exempting articles from sales tax and the fact that subsequently betel leaves were removed from the Schedule is indicative of the Legislature's intention of not exempting betel leaves from the imposition of the tax. Their Lordships further proceeded to observe that the word "vegetables" must be construed not in any technical sense nor from the botanical point of view but as understood in common parlance. This case is clearly distinguishable because the expression "vegetables" had not been defined in the relevant Act and as such it has to be interpreted by its popular meaning. In fact, their Lordships have said"It (betel leaves) has not been defined in the Act and being a word of every day use it must be construed in its popular sense meaning 'that sense which people conversant with the subject- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds", it is an oil-seed within the meaning of the said provision. We are in entire agreement with this view. Where the Legislature uses an expressionmay be an expression commonly used-and has proceeded to explain what it means, full effect has to be given to the definition and it is not permissible to rest content with what it popularly means. Resort can be had to "popular understanding" theory only in the absence of any definition. We are, therefore, of the view that oil-seeds are those seeds from which oil can be extracted for any of the purposes mentioned in section 14(vi) of the Central Act. 5.. We now proceed to consider whether the six articles, namely, dhania, panmohuri, jeera, postak, Pippali and methi are oil-seeds. Mr. R. Mohanty, learned Advocate appearing for the respondent has placed before us the Condensed Chemical Dictionary (7th Edition) edited by Arthur and Elizabeth Rose from which the following information regarding the seeds in question can be gathered. Dhania.-(coriander seed); botanical name coriandrurn sativum. Coriander oil is distilled from the coriander sativum-a colourless or slightly yellowish liquid having aromatic odour. Jeera.-(cumin seed); cumin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 1958, the State Government had written back to the Central Government either to the effect that it had no authority to issue such a communication or that in the list attached thereto are included certain items which are not oil-seeds. Although none of these circumstances can estop the State Government from contending that all or any of the items in the list are not oil-seeds, still, taking an over-all view of the evidence and circumstances of this case, we hold that panmohuri is also an oil-seed. So far as Pippali (long pepper) is concerned, no evidence is produced to show that oil can be extracted therefrom. When specifically questioned about it, Sri Mohanty, learned counsel for the respondent rightly conceded that pippali cannot be held to be an oil-seed. 7.. We accordingly answer the two questions referred to us as follows: (1) Jeera, dhania, Panmohuri, methi and postak are oil-seeds, but not Pippali within the meaning of section 14 of the Central Act. (2) The communication No. 4(8)-ST/57 dated the 31st January, 1958, of the Government of India is not legally binding on the State Government, but may be taken into consideration as any other piece of evidence for deciding ..... 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