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TMI Blog1982 (11) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment year 1974-75 while T.R.C. No. 27 of 1978 pertains to the assessment year 1975-76. The only question in these cases is: "Whether deodourised kerosene is kerosene within the meaning of item 31(d) of the First Schedule to the Andhra Pradesh General Sales Tax Act, or is it a different product or article?" The assessee purchases kerosene from the Indian Oil Corporation and removes the od ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssing the compressed air and while the filteration through fuller's earth, there is a loss of 40 to 45 per cent of Kerosene. Thus for every 100 litres of kerosene taken the yield is only 55 to 60 per cent. Therefore, the costs of deodourised kerosene oil only on raw material costs works out to Rs. 1.86 per litre. To this when the labour charges, fuller's earth cost, transport cost, etc., is added ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and continues to be groundnut oil, applies with equal force to the facts of this case. Indeed, in this case, there is not even any organic change. The only difference in the facts of that case and this case is this. The Supreme Court has said in that case that vanaspati can be put to all uses to which groundnut oil can be put to and similarly the groundnut oil too can be put to all those uses to w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and deodourised kerosene are different, it would not make any difference for the purpose of the enquiry relevant herein. The Tribunal, inter alia, relied upon the fact that the value of these two goods is different, to come to the conclusion that both are different goods. In our opinion, however, that cannot be a relevant fact because even in the case of groundnut oil and vanaspati, the values o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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