1993 (4) TMI 293

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r oil extracted from oil-cakes by using solvent would be covered under notification dated January 14, 1972, to make it leviable to sales tax at the concessional rate. Earlier the authorities, as is alleged, were of the view that the notification aforesaid covered the case, however, subsequently assessments were revised, which are now being challenged. The order of the Commissioner is annexure P/4 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... refrom to any registered dealer shall be calculated at the rate of one per cent of his turnover in so far as the turnover or any part thereof relates to such sales subject to the production of the declaration in form C as prescribed under section (1) of section 8 of the Central Sales Tax Act, 1956." The contention of learned counsel for the petitioner is that it is oil produced from sarson to wh .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X