The judgment of the court delivered by

SATISH CHANDRA, J. - M/s. Prag Ice and Oil Mills, Aligarh, the assessee, manufacture vegetable ghee from groundnut oil. The groundnut oil is mixed with acids and chemicals in order to purify and refine the oil. The residue left after the refined portion is removed is sold by the assessee to the manufacturers of soaps, etc. According to the assessee the turnover of the sale of this residue oil was taxable at one per cent. on the view that the residue was still groundnut oil. The Sales Tax Officer rejected this contention. He held that this was oil of a different character and was taxable at 6 per cent. This view was upheld in appeal. The assessee went up in revision. The Judge (Revisions), Sales Tax, held that the residue was in its nature and character groundnut oil with greater impurities than were contained in the original oil prior to its being treated with acids and chemicals. It was taxable as groundnut oil at one per cent. At the instance of the Commissioner, Sales Tax, the Judge (Revisions), Sales Tax, has referred the following question of law for the opinion of this court :

"Whether, on the facts and in the circumstances of t