M/S Ravi Prakash Refineries (P) Ltd vs State Of Karnataka

The Supreme Court addressed the issue of tax liability on inter-State sales of Sunflower De-oiled Cake (SF DOC) under the Central Sales Tax Act, 1956. It held that the expression 'oil cake' in the CST Notification No. FD 119 CSL 2002(2) includes de-oiled cake, thereby affirming the Tribunal's decision to set aside the reassessment order that imposed a 4% tax instead of the 2% rate. The Court emphasized that a mere change of opinion by the assessing authority does not justify reopening an assessment under Section 12-A of the Karnataka Sales Tax Act, 1957.