1992 (9) TMI 320

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..... No. 638 of 1979. The respondent-assessee is the dealer in oil, oil-seeds, etc. The case relates to the assessment year 1975-76. The relevant entry No. 128 reads as follows: "Edible oils (other than At the point of first sale 3 naya paise in the groundnut oil and refined oil) in the State. rupee." On the turnover of Ambada oil, the assessing authority levied tax at 3 per cent. The revisiona .....

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..... therefore, the order of the Tribunal is illegal. We are afraid, we cannot accept the contention of the learned Government Pleader. What the revisional authority said in his opinion is not based on any material. The Tribunal has, however, referred to the clarification furnished by the Commissioner, Sales Tax and the opinion of the Director of Industries, which overwhelmingly supported that Ambad .....

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