The judgment of the court was delivered by

MEHTA, J. - The question which has been referred to us for our opinion is as under :

"Whether on the facts and in the circumstances of the case, the bhinda (lady's finger) seeds purchased by the opponent-mill are oil-seeds covered by entry 6, Part II, of Schedule B to the Bombay Sales Tax Act, 1959, or are covered by the residuary entry 22 of Schedule A to the said Act ?"

The question has been referred to us in the following circumstances :

The opponent herein is an oil mill manufacturing edible and non-edible oils and is registered under the Bombay Sales Tax Act, 1959. It was assessed for S.Y. 2020 corresponding to 18th October, 1963, to 4th November, 1964. During the said period it purchased bhinda seeds for Rs. 23,741 for purposes of manufacturing oil out of seeds. The Sales Tax Officer concerned held that the seeds purchased by the opponent-mill were oil-seeds and should be subjected to tax accordingly under entry 6, Part II, of Schedule B to the aforesaid Act. The opponent-mill, therefore, took the matter in appeal before the Assistant Commissioner of Sales Tax. The contention before the Commissioner was that the bhinda seeds purchased by the opponent-mill were vegetable seeds covered by entry 22 of Schedule A to the aforesaid Act and as such not liable to tax. This contention did not find favour with the Assistant Commissioner, who confirmed the order of the Sales Tax Officer and held that bhinda seeds were liable to tax under entry 6, Part II, of Schedule B to the Act. The opponent-mill, therefore, went in second appeal before the Tribunal. Both the contentions, namely, that the bhinda seeds were vegetable seeds within entry 22 of Schedule A and, secondly, they could not be considered to be oil-seeds liable to tax under entry 6, Part II, of Schedule B were raised. The Tribunal after referring to the scheme of Schedule A and the relevant entries thereto, namely, entries 22, 23, 25 and 26, held that the expression "vegetable seeds" in entry 22 of Schedule A meant such vegetable seeds which are capable of being sown and actually required for use for such purposes. The Tribunal then proceeded to consider the facts relating to the purchase of seeds by the opponent-mill and came to the conclusion that bhinda seeds purchased by the opponent-mill were not vegetable seeds as covered under entry 22. On the second contention, whether the seeds were oil-seeds or not, the Tribunal, after referring to the decisions of various High Courts, was of opinion that the meaning which should be attributed to the term "oil-seeds" should be the meaning as attributed under the common parlance. In the opinion of the Tribunal, applying that test, bhinda seeds should not be understood as "oil-seeds". In that view of the matter, therefore, the Tribunal allowed the appeal of the opponent-mill. At the instance of the State, the aforesaid question has been referred to us.

The relevant entry No. 6 of Part II of Schedule B to the Bombay Sales Tax Act, 1959, as stood at the relevant time, read as under :

------------------------------------------------------------------------ PART - II ------------------------------------------------------------------------ Sl. Rate of Rate of No. Description of goods. general purchase sales tax. tax. 1 2 3 4 ------------------------------------------------------------------------

6. Oil-seeds, that is to say, Two naye Two naye seeds yielding non-volatile paise in paise in oils used for human the rupee. the rupee. consumption, or in industry, or in the manufacture of varnishes, soaps and the like, or in lubrication, and volatile oils used chiefly in medicines,