JAGANMOHAN REDDY, J.

( 1 ) THE short question that falls for determination in this tax Revision Case is whether Dhania (Coriander), Ajwan (Voma) and Sompu come within the definition of oil-seeds, the subject-matter of item III of Schedule iv of the Andhra Pradesh General Sales Tax Act. The respondents are general merchants and commission agents at Vikarabad and were assessed to sales-tax on a turnover of Rs. 97,442. 90 np. for the year 1957-58 out of which an amount of Rs. 18,143. 60 np. relates to the purchase turnover of Coriander, Voma and Sompu. This turnover was accordingly assessed for the year and in appeal the Deputy commissioner also confirmed it. The appellate Tribunal, however, allowed the appeal holding that these three articles are not included in the term oil-seeds . Item III of Schedule IV is as follows :- description of the goods. Point of levy. Rate of tax. 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 Iske. At the point of first purchase in the State. 2 np. in

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