JUDGMENT

GOSWAMI, J.:— Five quarters of assessment of sales tax are involved in these five appeals, by special leave, the period commencing from January 1, 1959 to March 31, 1960. This judgment will govern all these appeals involving a common question.

2. The Assistant Sales Tax Officer, cuttack included in the turnover of the respondent the sale price of jeera, dhania (coriander), panmohuri, methi, postak and pipali and levied 5 per cent sales tax under the Orissa Sales Tax Act (briefly the State Act). On appeal the Assistant Commissioner of Sales Tax, Puri, allowed the claim of the respondent and held that the above items are oil-seeds within the meaning of section 14 (vi) of the Central Sales Tax Act and gave the respondent the benefit of a lower tax of 2 per cent on the sale turnover of those goods instead of 5 per cent under the State Act. On appeal by the State of Orissa to the Sales Tax Tribunal claiming 5 per cent on the sale turnover thereof under the provisions of the Central Sales Tax Act, the orders of the Assistant Commissioner were affirmed. On application by the State for each of the five quarters, the Tribunal referred the following two common questions under Section 24 of the State Act:

"(1) Whether in the facts and circumstances of the case, the Sales Tax Tribunal is right in holding that jeera, dhania, panmohuri, methi, postak and pipali are oil-seeds within the meaning of Section 14 of the Central Act and the tax payable under the State Law in respect of the sale of purchase of these goods inside the State, cannot exceed 2 per cent of the sale or purchase price thereof.

(2) Whether the communication No. 4 (8) ST/57 dated 31st January, 1958, issued by the Government of India which is only an official communication having no statutory sanction behind it can have any legal effect to hold the goods in question as oil-seeds as understood in common parlance and whether such an official communication is binding on the State Government."

We are not concerned with pipali in these appeals.

3. When these appeals came before us for hearing the respondent was not represented. We therefore, requested Mr. Gobind Das to act as amicus curiae in these appeals.

4. Before we may proceed further, we may immediately turn to 1563 Section 14 (vi) of the Central Sales Tax Act (briefly the Central Act):

"14. Certain goods to be of special importance in inter-State trade or commerce.-

It is hereby declared that the following goods are of special importance in inter-State trade or commerce:-

(vi) Oil-seeds that is to say, seeds yielding non-volatile oils used for human consumption, or in industry, or in the manufacture of varnishes, soaps and the like, or in lubrication, and volatile oils used chiefly in medicines perfumes, cosmetics and the like."

5. The above definition is an explanatory one and uses mentioned therein cover a wide range. If the particular items which are assessed under the State Act can be brought under the definition of "oil-seeds", as given in the above provision, the assessee will be entitled to a lower levy of sales tax.

6. Mr. Mahajan appearing on behalf of the appellant submits that the Court should adopt the meaning given to these items in common parlance and by the people who use the articles. He chiefly relies upon a decision of the Andhra Pradesh High Court in State of Andhra Pradesh v. Kajjam Ramchandraiah Gari Anantaiah, (1961) 12 STC 795 (Andh Pra). In that case the High Court was dealing, inter alia, with an identical item, viz., dhania (coriander) under item 3 of Schedule IV of the Andhra Pradesh General Sales Tax Act, 1957. Item 3 is identical with item (vi) of Section 14 of the Central Act giving the definition of "oil-seeds." The Andhra Pradesh High Court relied upon a letter from the Director of the National Chemical Laboratory, Poona, dated January 29. 1959, addressed to the Secretary. Council of Scientific and Industrial Research, New Delhi, as also upon another letter from the Central Food Technological R