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2011 (7) TMI 1062 - GAUHATI HIGH COURTWhether coconut oil which is mainly and popularly used as hair oil and not as edible oil in Assam would be taxable at the rate of 12.5% under 5th Schedule to the VAT Act? Held that:- The petitioner company is liable to tax @ 4% under the provision of 2nd Schedule to the Act and not 12.5 % prescribed under 5th Schedule. We set aside and quash the impugned orders dated 11.10.2007 and 16.1107 (Annexure-VII and VI respectively). Writ petition accordingly stands allowed
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