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