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TMI Blog1976 (10) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... 18 S.T.C. 285., it was held by a learned single Judge of this court in Hans Raj Choudhri v. J.S. Rajyana[1967] 19 S.T.C. 489., that groundnuts could not be treated as "oil-seeds" so as to attract purchase tax under the Punjab General Sales Tax Act, 1948. In the Madhya Pradesh case [1966] 18 S.T.C. 285., the learned Judges observed that every article or seed which could yield oil was not an "oil-s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat groundnut oil is one of the most commonly used cooking mediums in the country. We do not have the slightest doubt that groundnuts are known in common parlance as "oil-seeds". With a view to get over the effect of this decision, entry 3 of Schedule C appended to the Punjab General Sales Tax Act which related to "oil-seeds" was amended so as to include groundnuts. In the present case, we are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d subjected to tax at the point of purchase are sold once again and, therefore, no tax can be levied at the point of sale. According to the learned counsel, groundnuts and parched groundnuts are the very same goods. It is not possible to agree with this submission. In order to qualify as "parched groundnuts", groundnuts are subjected to a mechanical process resulting in loss of considerable moistu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b, has referred the following questions for our decision: "(i) Whether groundnuts and parched groundnuts are not one and the same commodity and/or the groundnuts become commercially different commodity after it is parched? (ii) Whether the ratio decidendi of the judgment reported in Hans Raj Choudhri v. J.S. Rajyana, Excise and Taxation Officer (Enforcement)' is not attracted in view of the no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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