9911796707
TMI Blog1979 (1) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... methi, mouri, jira, cardamom, poppy-seed, black-jira, etc., which were oil-seeds within the meaning of section 14 of the Central Sales Tax Act, 1956. The Sales Tax Officer did not accept the contentions of the assessee and levied taxes at the rate of 5 per cent. 2.. Being aggrieved, the assessee filed an appeal before the Assistant Commissioner, Commercial Taxes, Burrabazar Circle. The dealer produced before the Assistant Commissioner at the hearing of the appeal a letter No. 4(8)ST/57 dated 31st January, 1958, of the Ministry of Finance, Department of Economic Affairs, Government of India, which recommended that goods involved should be treated as oil-seeds under section 14 of the Central Sales Tax Act. The Assistant Commissioner held th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould abide by the decision of a competent court on the question. 4.. On an application of the dealer under section 21(1) of the Bengal Finance (Sales Tax) Act, 1941, the West Bengal Commercial Taxes Tribunal has drawn up a statement and has referred the following question as a question of law arising from the order of the Additional Member, Board of Revenue: "Whether, in the facts and circumstances of the case, the articles, viz., joan, mouri, dhania, chhote elachi, postadana, jira and methi, are oil-seeds within the meaning of section 14(vi) of the Central Sales Tax Act, 1956, prior to its amendment on 1st April, 1972?" 5.. In our view, the matter appears to be covered by a decision of the Supreme Court in State of Orissa v. Dinabandhu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... il can be extracted by ether." The Supreme Court also considered the notification of the Ministry of Finance, Department of Economic Affairs, Government of India, dated 31st January, 1958, which, inter alia, stated that the following items should be included in the term "oil-seeds" under item (vi) of section 14 of the Central Sales Tax Act: "(18) Poppy-seed (Posta-dana, khaskhas); (37) Aniseed (Saunf); (42) Coriander seed (Dhania); (44) Cuminseed (Jeera, safed jeera); (49) Fenugreek-seeds (Methi)." On the basis of the aforesaid, the Supreme Court observed as follows: "It cannot, however, be denied that the Ministry of Finance, Department of Economic Affairs, is intimately conversant not only with the policy of legislation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut a similar notification of the Ministry of Finance, Department of Economic Affairs, Government of India, has been relied on. The special items in the instant case are joan, chhote elachi, i.e., cardamom. It is common knowledge that aromatic substances are extracted from the item joan and oil is extracted from cardamom. Such extracts are normally available in the market. Therefore, this question, so far as the items mouri, dhania, postadana, jira and methi are concerned, has to be answered in the affirmative and in favour of the dealer concerned. On the same reasoning, the items joan and chhote elachi must also be held to be oil-seeds. Therefore, the question in its entirety is answered in the affirmative and in favour of the dealer. There ..... X X X X Extracts X X X X X X X X Extracts X X X X
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