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TMI Blog1972 (2) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... was also subjected to tax as general goods. Their appeals to the Assistant Commissioner, Commercial Taxes, contending that these are oilseeds coming within the definition of section 14(vi) of the Central Sales Tax Act and are declared goods, the levy on which is controlled by the provisions of section 15 of the said Act read with item 3 of the Third Schedule and section 6 of the Andhra Pradesh General Sales Tax Act and as such they are taxable only at one point, i.e., at the point of first purchase in the State, and their turnovers are exempt from tax as they had purchased in the course of inter-State trade, were rejected holding that in common parlance cardamom is not known to be an oil-seed and, therefore, the turnover of sales is liable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd secondly, the fact that a certain commodity is not mainly used as an oil-seed but is generally used in the shape of seed itself, would not show that in common parlance it is not known as an oil-seed. Cardamoms, as ordinarily used, are in the shape of pods, with the seeds inside. It is mainly used either whole pod with the outer skin or as seeds extracted and powdered for culinary purposes as both the outer skin and the seeds have an aromatic quality but oil is also extracted and used for several purposes. In the book "The Wealth of India" published by the Council of Scientific and Industrial Research, New Delhi, 1952 Edition, at page 156, it is stated that "cardamom is used as a spice and masticatory, and in medicine...... It is used for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e oils used for certain other purposes. Volatile oils are those that evaporate rapidly. As shown in the book "Wealth of India", cardamom seeds stored after dehusking suffer a loss of 30 per cent. in 8 months in its oil content. This would mean that it is not such a volatile oil. It should, therefore, be considered as a non-volatile oil used for human consumption, satisfying the definition. As shown by their letters, copies of which are placed before us, the Government of India, Ministry of Finance, as well as the Board of Revenue, Government of Andhra Pradesh, have treated cardamom (Elettaria cardamomum) as an oil-seed falling under section 14 of the Central Sales Tax Act. This shows that even the departments concerned with the taxation o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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