Supreme Court · 1976 INSC 90 · Decided 30 March 1976
State of Orissa v. M/S. Dinabandhu Sahu & Sons
- Court
- Supreme Court of India
- Citation
- 1976 INSC 90 · [1976] 3 S.C.R. 966
- Case number
- CIVIL APPEAL No. 912/1971
- Decided
- 30 March 1976
- Bench
- HANS RAJ KHANNA, P.K. GOSWAMI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Sales Tax Act (74 of 1956), s. 14(vi)-Notification by conr;erned dep11rt1nent of Government of India including some seeds in 'oil seeds'-How far relevant in determining category of seeds. Under s. 14(vi), Central Sales Tax Act, 1956. among goods declared to be of special importance in to say, seeds yielding non-volatile oils used for human consump­ tion, or in industry, etc., or volatile oils used chiefly in medicines etc. The Assistant Commissioner under the Orissa Sales Tax Act, the Tribunal, and the High Court on reference, held that jeera, dhania, panmohuri, methi and
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