O.Chinnappa Reddy, J.

1. Following a Judgment of the Madhya Pradesh High Court in Commissioner of Sales Tax V/s. Bakhat Rai & Co. [1966] 18 S.T.C. 285, it was held by a learned single Judge of this court in Hans Raj Choudhri V/s. J.S. Rajyana [1967] 19 S.T.C. 489, that groundnuts could not be treated as "oil-seeds" so as to attract purchase tax under the Punjab General Sales Tax Act, 1948 . In the Madhya Pradesh case [1966] 18 S.T.C. 285, the learned Judges observed that every Article or seed which could yield oil was not an "oil-seed" within the meaning of the C.P. and Berar Sales Tax Act. The test was not whether oil could be extracted from a fruit or seed, but it was whether in common parlance the Article was known as "oil-seed" used principally for the extraction of oil. The learned Judges then said :

Judged by this test, it cannot be said that coconuts, groundnuts and jira fall within the meaning of the term oil-seeds.

2. While one may readily agree with the test propounded by the learned Judges for determining whether any Article or seed is an "oil-seed", one cannot agree with the actual conclusion arrived at by the learned Judges that groundnuts do not fall within th