STATE OF ORISSA vs M/S. DINABANDHU SAHU & SONS

The Supreme Court upheld the decision of the Orissa High Court that certain seeds, including jeera, dhania, panmohuri, and methi, fall under the definition of 'oil seeds' as per Section 14(vi) of the Central Sales Tax Act, 1956. The Court clarified that the notification from the Ministry of Finance, while not having statutory force, provided good evidence for the classification of these seeds. The appeal by the State was dismissed, affirming that the Tribunal's interpretation was correct and consistent with the legislative intent.