Groundnut Oil - Law Dictionary Search Results
Home Dictionary Name: groundnut oilGroundnut oil
Groundnut oil, the processing consists in the non-oily content of the raw oil being separated and removed, rendering the oily content of the oil 100 per cent. For this reason refined oil continues to be groundnut oil within the meaning of rules 5(1)(k) and 18(2) of the Madras General Sales Tax (Turnover and Assessment) Rules, 1939 notwith-standing that such oil does not possess the characteristic colour, or taste, odour, etc. of the raw groundnut oil, Tungabhadra Industries Ltd. v. Commercial Tax Officer, AIR 1961 SC 412: (1961) 2 SCR 14. [Madras General Sale Tax (Turnover and Assessment, Rules (1939), R. 18(2), s. (1) (k)]...
Hydrogenated groundnut oil
Hydrogenated groundnut oil, Hydrogenated oil continues to be 'groundnut oil' notwithstanding the processing which is merely for the purpose of rendering the oil more stable thus improving its keeping qualities for those who desire to consume groundnut oil, Tungabadhra Industries Ltd. v. CCE, AIR 1961 SC 412: (1961) 2 SCR 14....
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....
Oil seeds
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 ...
Groundnut Kernel
Groundnut Kernel, Groundnut is a well commodity which is available both in shell and as kernel. In this context, 'kernel' clearly means the grain, seed or the soft matter inside the shell, whatever the use or purpose to which it is put, eating or crushing for oil or sowing, Milak Brothers v. Union of India, 1991 Supp (1) SCC 71: AIR 1990 SC 2256 (2261). (Customs Tariff Act, 1975, Schedule 2, item 20)See Milak Brothers v. Union of India, AIR 1990 SC 2256. (Customs Tariff Act, 1975, Sch. 2, Item 20)...
Groundnut protein flour
Groundnut protein flour, See State of Andhra Pradesh v. Modern Proteins Ltd., 1994 Supp (2) SCC 496Groundnut protein flour, see, State of Andhra Pradesh v. Modern Proteins Ltd., 1994 Supp (2) SCC 496...
Oil vanaspati
Oil vanaspati, vanaspati, is essentially an oil al-though it is a different kind of oil than that oil (be it rapeseed oil, cotton-seed oil, ground-nut oil, soya bean oil or any other oil) which forms its basic ingredient. Oil will remain oil if it retains its essential properties and merely because it has been subjected to certain processes would not convert it into a different substance. The word 'oil' is not defined in the Act and therefore, its dictionary meaning may well be pressed into service for interpreting the term 'oil mill'. According to Webster's Third New International Dictionary (1966 Edn.) the word 'oil' has different connotations in different situations but in the context of item 5 aforesaid the meaning to be given to would be: Any of various substances that typically are unctuous viscous combustible liquids or solids easily liquefiable on warming and are not miscible with water but are soluble in ether, naphtha, and often alcohol and other organic solvents, that leave ...
Vanaspati and oil
Vanaspati and oil, Vanaspati, is essentially an oil although it is a different kind of oil than than oil (be it rapeseed oil, cottonseed oil, ground-nut oil, soya-been oil or any other oil) which forms its basic ingredient. Oil will remain oil if it retains its essential properties and merely because it has been subjected to certain processes would not convert it into a different substance. In other words, although certain additions have been made to and opera-tions carried out on oil, it will still be classified as oil essential characteristics have undergone a change so that it would be a misnomer to call it oil as understood in ordinary parlance, Champaklal H. Thakkar v. State of Gujarat, AIR 1980 SC 1889 (1891): (1980) 4 SCC 329. (Minimum Wages Act, 1948, Sch. II, Item 5)...
Edible oil seed
Edible oil seed, the phrase 'edible oil-seed' mean only an oil seed which is edible as an oil-seed. Cotton-seed, not being edible, falls outside theclass of 'edible oil-seed', Girdhar Mal v. Dev Raj, AIR 1963 SC 1587 (1590). [Essential Supplies (Temporary Powers) Act, 1946, ss. 5, 3, 2]...
Oil
Any one of a great variety of unctuous combustible substances more viscous than and not miscible with water as olive oil whale oil rock oil etc They are of animal vegetable or mineral origin and of varied composition and they are variously used for food for solvents for anointing lubrication illumination etc By extension any substance of an oily consistency as oil of vitriol...
- << Prev.
- Next >>
Sign-up to get more results
Unlock complete result pages and premium legal research features.
Start Free Trial