The central legal point established in the judgment is that the legislative intent behind the definition of oil-seeds under the Andhra Pradesh General Sales Tax Act was to tax the turnover of seeds commonly recognized as oil-seeds, not every seed from which oil can be extracted.

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 the rupee.

( 2 ) IT is not denied that Coriander, (Voma) and Sompu arc seeds, but it is contested that they are oil-seeds. Learned Government Advocate contends that these seeds are oil-seeds, in that, oil can be extracted from them. In support of his contention, he has produced the oil extracted from these articles. The important question, to our mind, is not whether oil can be extracted from these seeds, but whether they are known in this country in common parlance to be oil-seeds within the contemplation of the Legislature. It is not difficult to envisage with the increase in scientific kno wledge and technological development that oil can be extracted from any seed which may not be known as an oil-seed in common parlance. Even rice or husk might yield oil if it is put through a scientific process. What is in contemplation of the Legislature when it enacted item III of Schedule IV was to tax the turnover of oil-seeds which in common parlance would be taken as oil-seeds, but not every seed from which by some process or other oil can be extracted. A copy of the letter from the Director of the National Chemical Laboratory, Poona, dated 29th January, 1959, addressed to the Secretary, Council of Scientific and Industrial Research, New Delhi, would show that the amount of oil extracted from Coriander is so negligible that it cannot be either used for industrial or any other purposes. It is also evident that oil from these commodities is not generally known to be extracted in this country. This is what the letter says : "coriander oil is obtained by steam distillation of coriander seeds, most of the oil of commerce is obtained from Russian and Hungarian sources. Certain quantities of the oil are also produced in other countries including U. S. A. The oil content of the seeds will depend on the quality of the seeds and may vary from 0. 1 to 1. 0 per cent. According to Guntur (Essential Oil, Vol. IV, page 608) the oil content of the East Indian Coriander is 0. 15 to 0. 25 per cent. The actual of Icontent of the south Indian variety can be determined only by carrying out actual steam distillation experiments. We have no data at our disposal as regards the total quantity of coriander seeds available in India.

( 3 ) AS far as our knowledge goes, coriander oil is now not produced in the country. " similarly, the Central Food Technological Research Institute, Mysore, by their letter dated the 18th February, 1959 have stated that the fat content of coriander is about 20-26 per cent, and the essential oil content is 1-1/4 per cent. They farther state that the essential oil can be obtained by solvent extraction followed by fractional purification. These letters clearly show that coriander seeds, at any rate, have to be put through a process before they can yield o

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