Oil Seeds - Definition - Law Dictionary Home Dictionary Definition oil-seeds

Definition :

Oil seeds, the conclusion that jeera, dhania, panmohuri, methi and postak are 'oilseeds' is correct. The Condensed Chemical Dictionary (7th Edition) edited by Arthur and Elizabeth Rose, from which the following informations regarding the seeds in question were available: Dhania (coriander seed); botanical name coriandrum sativum: Coriander oil is distilled from the coriander sativum a colourless or slightly yellowish liquid having aromatic odour. Jeera (cumin seed); Cumin oil is distilled from the cumin seed and is used for medicine, flavouring and perfumery. It is a colourless or yellowish, limpid liquid having characteristic odour of cumin. Postak (poppy seed); botanical name papover somni-ferum: Poppy oil is a very pale, golden yellow liquid with pleasant taste and odour extracted from the seeds and it is used as food oil, artist's colours, varnishes and lubrication. Methi (Fenugreek); botanical name trigonella Foenum-graecum (vide p. 164, Vol. 9 of the Encyclopedia Britannica). It is stated inter alia therein that it bears a siekle-shaped pod, containing from 10 to 20 seeds, from which 6% of a foetid, fatty and bitter oil can be extracted by ether, State of Orissa v. M/s. Dinabandhu Sahu & Sons, AIR 1976 SC 1561: (1976) 3 SCR 966: (1976) 4 SCC 431.

The groundnut is seed by its germinating virtue. Edible oil is commonly extracted from this seed. The groundnut oilseed and its purchase for oil manufacture is taxable, Avadh Sugar Mills Ltd. v. Sale Tax Officer, AIR 1973 SC 2440. [Uttar Pradesh Sales Tax Act (15 of 1948), s. 3]