Groundnut

Groundnut, A seed is one which germinates. It is not disputed that the groundnut greminates. Hence it is undoubtedly seed. The next question is whether it is generally used for manufacture of oil. Here again, there can hardly be any doubt that groundnut is mostly used for the manufacture of groundnut oil which is used in the manufacture of dalda and other cooking media. Groundnut is one of the items which is mostly used in this country for the manufacture of cooking media, Avadh Suarr Mills Ltd. v. Sales Tax Officer, AIR 1973 SC 2440: (1974) 3 SCC 271: (1973) 3 SCR 546.