groundnut or peanut (Arachis hypogaea ) ; (ii) sesamum ortil(Sesamum orientale ) ; (iii) cotton seed (Gossypium Spp ) ; (iv) soyabean (Glycine seja ) ; (v) rapeseed and mustard- (1)tortaBrassica
supply and distribution of, cotton and woollen textiles, raw cotton (including ginned cotton and unginned cotton or kapas), cotton seed, paper (including newsprint), foodstuffs (including
fodder, including oilcakes and other concentrates; (d) raw cotton whether ginned or unginned, and cotton seeds; and (e) raw jute.". [The Constitution (Third Amendment
selling cotton
and also of ginning and pressing cotton at Bamala. The
respondent purchased unginned cotton and after ginning the
cotton by a mechanical process ... unginned cotton was transformed into two distinct
commercial commodities and there was no substantial identity
between unginned cotton and ginned cotton or cotton seeds
seed, means any kind or variety thereof notified under section 5; (10) "prescribed" means prescribed, by rules made under this Act; (11) "seed" means ... seeds used for sowing or planting- (i) seeds of food crops including edible oil-seeds and seeds of fruits and vegetables; (ii) cotton seeds
cotton kapas (raw cotton)
from cultivators and other unregistered-dealers and subjected it to
ginning; ginning of raw-cotton yields cotton-lint and cotton seed ... product;
Raw Cotton
Cotton Seed Cotton Lint
Oil Cake
raw cotton is the input for cotton lint, cotton seed, cotton seed oil
and cake; since
Assessing Authority has assessed the inter-State sale of washed cotton seed oil at the rate of 4 per cent instead of 1 per cent ... thereof. Earlier, interstate sales tax on the sale of cotton seed oil and other seed oil was 4 per cent but the State of Punjab
cotton and unginned cotton. The Cotton Ginning and Pressing Factories Act, 1925 , Section 2(b) says-
Cotton' means ginned or unginned cotton, or cotton ... certain matters which included "raw cotton (including ginned cotton and unginned cotton or kapas), cotton seed...". In Concurrent List III of Schedule
rest of the sales or on the
proportionate price of cotton seeds based on yield percentage of
oil and oil cakes produced from cotton seeds ... sales
tax laws and is engaged in the business of procuring cotton seeds and
extracting oil from it. A bye product namely oil cakes (khal
country.
9. In that particular case, unginned cotton was ginned and, therefore, in that process, cotton seeds were separated and thereafter the cotton seeds were ... Sales Tax Act, 1956 . It is true that cotton in its unginned state contains cotton seeds. But it is by a manufacturing process that
