TMI Blog2014 (2) TMI 1135X X X X Extracts X X X X X X X X Extracts X X X X ..... y, 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" an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mething, which was not covered by aforesaid entries. 5. It is not the understanding of the parties or the way they address or term it but in order to understand whether a particular commodity or goods is covered by a particular entry in the fiscal statute, the nature and substance of that commodity has to be considered vis a vis appropriate entry and assessee's conduct and his individual understanding as such would not be material unless and until it can be shown that item is such, which is covered by more than one entries and in that case, some other principles of interpretation relating to taxing entries may be applied like doctrine of common parlance, dictionary meaning etc. 6. Here it is not in dispute that whatever was being manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vegetable oil", it would be covered by entry of "Vegetable oil" and shall be taxed accordingly. 8. First of all, I proceed to consider whether commodity in question could be included within the term "Edible oil" under entry no.43. 9. The word "edible" means fit to be eaten as food. In Chandausi Oil Mills Vs. Sales Tax Commissioner, 1961(12) STC 310, the Court considered whether "linseed oil" is "edible oil" or not, and held that meaning of term "edible" is, "something which is fit to be eaten as food". It shall cover "linseed oil" being an article fit for being eaten as food and hence it is an "edible oil". 10. In respect of "coconut oil", this Court had an occasion to consider, whether it is a "hair oil" or "edible oil" since it can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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. 13. Now the next question would be whether entry "vegetable oil" can i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in judicial construction. Emphasis was made for construing entries of goods in Excise, Customs, Octroi or Sales Tax Act. The Court said that resort should normally be had not to the scientific or technical meaning but to their popular meaning i.e. the meaning attached to the expressions used by those dealing in them must be preferred. 16. Since, in the present case, findings of Tribunal that commodity manufactured by assessee is prepared by use of milk fats etc., and other natural fats and substance and further that it is a cooking medium, in my view, it would be a "vegetable oil" also so as to be covered by Entry 131, Schedule II, Part-A. In other words, under the Act, 2008, the commodity in question is an "edible oil" under entry 687 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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