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TMI Blog1991 (4) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... thin the nomenclature of oil-cakes? Herein lies the controversy in this reference. The said entry 44 of Schedule B, as it originally stood, was merely "fertilizers". Later, by a notification, issued on January 18, 1972, the words "except oil-cakes" were added thereto. The matter here pertains to the assessment years 1967-68 and 1968-69. Messrs. United Oil Mills was engaged in the manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her, in the facts and circumstances of the case, the de-oiled cakes known in the market and trade as de-oiled cakes, could be considered to be oil-cakes and taxable as such?" In dealing with the point in issue, it will be recalled that to begin with, entry 44 of Schedule B was "fertilizers". A controversy thus arose whether oil-cakes were fodder or "fertilizers" and thus exempt from payment of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State, that in common parlance, an oil-cake would retain its character as such, even if its oil content is reduced by extraction. The point emphasised in this behalf, being that no matter how good or effective the process of extraction of oil may be, some oil would inevitably be left in the oil-cake and therefore, de-oiled cakes too cannot but answer to the description of oil-cakes. Reliance in su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be included in the term "coal". Mr. Ramesh Kumar, counsel for the assessee, on the other hand, contended and in our opinion rightly, that when the Legislature itself treats oil-cakes and de-oiled cakes as two different categories, no recourse can be had to the common parlance test, to say that de-oiled cakes fall within the ambit of the expression oil-cakes in entry 44 of Schedule B. Referenc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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