The definition provided in the statute must be given full effect and the common understanding of the term should prevail.

1. The only question raised in this Tax Revision Case by the Revenue is whether Dhania (coriander seeds) are'oil-seeds'or not. According to learned counsel for the Revenue coriander seeds are not oil-seeds. The question arose with reference to the assessment to sales tax for the year 1964-65 and the Sales Tax Appellate Tribunal relying on the decision of the Orissa High Court in State of Orissa v. Dinabandhu Sahu & Sons (1969) 24 S.T.C. 233) came to the conclusion that Dhania (coriander seeds) are oil-seeds within the meaning of that expression under S.14 (vi) of the Central Sales Tax Act, 1956, and it was so held that the turnover relating to the sale of coriander seeds are taxable only at a single point. On behalf of the Revenue it is urged that coriander seeds are not oil seeds and so the turnover relating to the sale of those seeds are taxable at all points of sale.

2. S.14 (vi) of the Central Sales Tax Act, 1956 is in these terras:

"14. 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 nonvolatile oils used for human consumption, or in industry, or in manufacture of varnishes, soaps and the like, or in lubrication, and volatile oils used chiefly in medicines, perfumes, cosmetics and the like;" And S.15 of the Central Sales Tax Act, 1956, provides that:

"Every sales tax law of a State shall, in so far as it imposes or authorises the imposition of a tax on the sale or purchase of declared goods, be subject to the following restrictions and conditions, namely :

(a) the tax payable under that law in respect of any sale or purchase of such goods inside the State shall not exceed three per cent of the sales or purchase price thereof, and such tax shall not be levied at more than one stage;

(b) where a tax has been levied under that law in respect of the sale or purchase inside the State of any declared goods and such goods are sold in the course of inter State trade or commerce, the tax so levied shall be refunded to such person in such manner and subject to such conditions as may be provided in any law in force in that State."

3. Consistent with the provision in S.15 (a) which we have just read, oil-seeds are taxable at the point of first sale in the State as mentioned in item 2 of the Second Schedule to the Kerala General Sales Tax Act, 1963, which deals with declared goods in respect of which a single point tax only is leviable under sub-section (1) or sub-section (2) of S.5 of that Act. It is unnecessary to read S.5 but we will extract what is mentioned in item 2 of the Second Schedule.

"2. Oil seeds as defined in S.14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), other than coconut and copra, groundnut and cardamom."

4. Item 2 uses the expression "as defined in S.14 of the Central Sales Tax Act", and a view has been taken in a number of decisions that what is stated in S.14 is a definition of the term "oil-seeds" and that therefore when the definition is satisfied a seed which may not be an oil-seed in common parlance will have to be held to be as 'oil-seed' for the purposes of S.14 (vi) and so for the purposes of Sales Tax.

5. The decision relied on by the Tribunal in State of Orissa v, Dinabandhu Sahu & Sons ((1969) 24 S. T.C. 233) also proceeds on the above basis that S.14 (vi) of the Central Sales Tax Act, 1956 contains a definition of the term "oil-seeds". A glance at the head-note to the decision makes this clear:

"Where the Legislature uses an expression it may be an expression commonly used and has proceeded to explain what that expression means, full effect has to be given to that definition and it is not permissible to resort to the popular meaning of that expression. "Popular understanding" theory can only be resorted to in the absence of any definition of the expression in the statute."

Isaac, J., took the same view in the decision in C M. Hamsa Haji v Sales Tax Officer, Tirur ((1967) 20 S. T.