The definition of "oil-seeds" in section 14 of the Central Sales Tax Act, 1956 (Central Act) is clear and unambiguous and must be given effect to. The "popular understanding" theory, which would interpret the term based on common parlance, cannot be applied when the Legislature has provided a specific definition.

JUDGMENT

PATRA, J. - The respondent is a dealer carrying on business inter alia in dhania (coriander seed), panmohuri (aniseed or anise), jeera (cumin seed), postak (papaver rhoeas), pippali (long pepper) and methi (fenugreek). He was assessed to sales tax by the assessing authority for the five quarters ending 31st March, 1959 to 31st March, 1960, on his total taxable turnover at the rate of 5 per cent. On appeal, the Assistant Commissioner, Sales Tax, Puri, held that the goods above-mentioned fall under the definition of "oil-seeds" and as such being goods, declared under section 14 of the Central Sales Tax Act, 1956 (hereinafter referred to as the "Central Act"), as goods of special importance in inter-State trade or commerce, are by virtue of section 15 of the Central Act read with the fourth proviso to section 5 of the Orissa Sales Tax Act, 1947 (hereinafter referred to as the "Orissa Act"), liable to be assessed to tax at 2 per cent. Aggrieved by this decision of the Assistant Commissioner, the State filed appeals before the Sales Tax Tribunal contending that the articles in question are "spices" and not "oil-seeds". The Tribunal rejected the State's contention and, in doing so, relied on the letter No. 4(8)-ST/57, dated 31st January, 1958, of the Government of India, Ministry of Finance, Department of Economic Affairs, addressed to all State Governments stating that the Ministry has been advised that the items appearing in the list annexed thereto come within the purview of the definition of "oil-seeds" as given in section 14 of the Central Act, and that the list might be circulated amongst the Sales Tax Authorities in the State for their guidance. In this view of the matter, the Tribunal dismissed the appeals. On being moved by the State in each of the five cases under section 24 of the Orissa Act, the Tribunal referred the following two common questions in each of the five cases for the opinion of this Court :

(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 pippali 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 or 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.

2. It is necessary to quote here the provisions of law relevant for a determination of the points of reference. Section 14 of the Central Act in so far as is relevant is in the following terms :

"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;

* * *"

"15. Restrictions and conditions in regard to tax on the sale or Purchase of declared goods within a State. - 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 two per cent of the sale or purchase price thereof, and such tax shall not be levied at more