9911796707
TMI Blog1997 (12) TMI 617X X X X Extracts X X X X X X X X Extracts X X X X ..... letin, annexure X issued by the Bombay Oilseeds and Oil Exchange Ltd. (dated February 7, 1996) price of castor oil is shown as Rs. 23.50 per kg. and that of another quality of the same oil as at Rs. 24.70 per kg. Mr. S.K. Chakraborty, learned advocate for the applicant, has also handed over to us copies of the same bulletin dated February 20, 1996, February 24, 1996, February 26, 1996 and March 2, 1996. The price of castor oil per kg. was, according to those bulletins, in the range of Rs. 23.30 per kg. to Rs. 25.20 per kg. according to quality. In spite of a liberty given to the respondents, no such affidavit or paper has been filed on behalf of the respondents to show the price of vegetable oil at the relevant time. Mr. M.C. Mukhopadhyay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion were not goods specified in Schedule IV. According to the applicant, these are oxidised vegetable oil 5.5 which means the goods were epoxy-plasticizer and hence not specified in Schedule IV. Consequently, no sales tax permit was required for importation of the same. The case of the applicant is also that before or after this particular occasion of seizure, these goods were imported several times but were never seized. 5.. In the affidavit-in-opposition on behalf of the respondents it was stated that on physical checking it was found that the goods were vegetable oil being specified goods in Schedule IV. It is denied by the respondents that the goods seized were oxidised vegetable oil. It is also stated in the affidavit-in-opposition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ordinary vegetable oil. In the absence of any such indication or explanation we cannot uphold the findings of the authorities below that the goods were vegetable oil and not oxidised vegetable oil 5.5 as described in the transportation documents. The Revenue has failed to produce any material to support its contention that the goods were, in fact, vegetable oil and not oxidised vegetable oil. 7.. As regards the registration certificate of the applicant as a dealer under the State Act, at page 8, annexure A , of the affidavit-in-opposition, it is clear that the applicant is a seller of heavy and fine chemicals among other things. The registration certificate under the Central Sales Tax Act, 1956 is also at page 10 of the affidavit-in-oppo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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