A.L.BAHRI, J. - (1.) VIDE this order, we dispose of two writ petitions (Nos. 3279 and 3280 of 1993) as the question involved therein is the same, i. e. , as to whether oil extracted from oil-cakes by using solvent would be covered under notification dated January 14, 1972, to make it leviable to sales tax at the concessional rate. Earlier the authorities, as is alleged, were of the view that the notification aforesaid covered the case, however, subsequently assessments were revised, which are now being challenged. The order of the Commissioner is annexure P/4 in this respect, which is impugned in the present writ petitions. Notification dated January 14, 1972, reads as under : " In exercise of the powers conferred by sub-section (5) of Section 8 of the Central Sales Tax Act, 1956, the Governor of Haryana being satisfied that it is necessary so to do in the public interest hereby, in supersession of Haryana Government Excise and Taxation Department Notification No S. O. 40/c. A. 76/56/s. 8/71 dated April 16, 1971, directs that the tax payable by any dealer having his place of business in the State of Haryana (hereinafter referred to as the "selling dealer") in respect of the sales made by him in the course of inter-State trade or commerce of oils produced from sarson, toria, til and taramira, but not in hydrogenated form and oil-cakes produced therefrom to any registered dealer shall be calculated at the rate of one per cent of his turnover in so far as the turnover or any part thereof relates to such sales subject to the production of the declaration in form C as prescribed under section (1) of section 8 of the Central Sales Tax Act, 1956. "
(2.) THE contention of learned counsel for the petitioner is that it is oil produced from sarson to which this notification would apply and the sales tax at the rate of one per cent, which is concessional, is to be charged. Since the petitioner is extracting oil from oil-cakes with the help of solvent, it would not make any difference as for all intents and purposes the petitioner produces oil from sarson. After hearing counsel for the petitioner, we are of the opinion that this approach is not correct. Concession is given if oil is produced from sarson, toria, til and taramira. If the words "oil-cake" were added therein, the contention would have been accepted. Oil-cake is a raw material which the petitioner is using in extracting different kinds of oil, which is used for different purposes than the oil straightway produced from sarson, as mentioned in the impugned orders. Oil produced from oil-cakes as such is not included in the notification aforesaid. These writ petitioner are, therefore, dismissed. Writ petitions dismissed. .;