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2014 (2) TMI 1135 - ALLAHABAD HIGH COURTClassification of goods - Whether item manufactured by revisionist-assessee would be covered by entry "Edible oils & oilcake" at serial no.687 or "Vegetable oil" at serial no.2331 in the Schedule of Rates under Value Added Tax Act, 2008 - Held that:- Looking to the meaning of term "edible" and "edible oil", I have no hesitation in holding that commodity in question, which admittedly was a cooking medium, and consisted of various fats etc., is covered by term "edible oil". The mere fact that assessee claims various qualities of the aforesaid commodity, for the purpose of claiming a better marketability, that would not make any difference so as to take away from the ambit of "edible oil". The mere fact that commodity in question was mentioned on the packet as a blended fat as a healthier cooking medium will be of no relevance to take away from its basic concept of edible oil. The further fact that it is a proprietary food also would not result in any consequence of excluding the commodity in question from the wide term "Edible oil" under entry 43. Under the Act, 2008, the commodity in question is an "edible oil" under entry 687 of the Schedule and also a "vegetable oil" under Entry 2331. Since the commodity in question is covered by two entries, in my view, specific entry "vegetable oil" will prevail over entry "edible and oilcake" and therefore, question, referred to above, is answered by holding that commodity in question is taxable under Entry 2331 i.e. "Vegetable oil including gingili oil and bran oil" - Decided in favour of assessee.
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