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Showing contexts for: tungabhadra in M/S. Tungabhadra Industries Ltd vs The Commercial Tax Officer, Kurnool on 18 October, 1960Matching Fragments
1960. October 18. The Judgment of the Court was delivered by AYYANGAR J.-This appeal on a certificate under Art. 133 of the Constitution granted by the High Court of Andhra Pradesh raises for consideration principally the question whether hardened or hydrogenated groundnut oil (commonly called Vanaspati) is " groundnut oil " within the meaning of Rule 18(2) of the Madras General Sales-Tax (Turnover and Assess- ment) Rules, 1939.
Tungabhadra Industries Ltd.-the appellant in this appeal-has a factory of considerable size at Kurnool in the State of Andhra Pradesh. The company purchases groundnuts and groundnut kernels within the State and manufactures groundnut oil and also refined oil as well as hydrogenated oil all of which it sells. The appeal is concerned with the assessment to salestax of this company for the year 1949-50. Section 3 of the Madras General Sales-Tax Act, 1939, enacts: