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2016 (8) TMI 634 - HC - VAT and Sales TaxRate of Tax / VAT - classification of Crude Degummed Soyabean Oil - entry 185 (ii) of Schedule (ii) Part A of GVAT - Held that:- 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 - any oil, which can be used for human consumption, shall be treated to be edible oil and since the product in question is essentially “Oil”, in our view, the same will fall under Entry 185 (ii)-Edible Oil. Accordingly, it is held that “Crude Degummed Soyabean Oil” is covered by Entry 185 (ii) of Schedule (ii) Part A of the Act and the Tribunal has committed an error in holding that it is covered by entry 185 (i) of the said Schedule. “Crude Degummed Soyabean Oil” is covered by Entry 185 (ii) of Schedule (ii) Part A of the Act and the Tribunal has committed an error in holding that it is covered by entry 185 (i) of the said Schedule. Accordingly, the question posed for our consideration is answered in favour of the assessee and against the department.
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