TMI Blog2016 (8) TMI 634X X X X Extracts X X X X X X X X Extracts X X X X ..... l 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. - SALES TAX REFERENCE NO. 28 of 2010 - - - Dated:- 3-8-2016 - MR. KS JHAVERI AND MR. G.R.UDHWANI, JJ. FOR THE APPLICANT : MR DC DAVE, Senior Advocate with MR JIGAR M PATEL, ADVOCATE FOR THE RESPONDENT : MR HARDIK VORA, AGP ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE KS JHAVERI) 1. By way of this refer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present reference came up before this Court. 3. Mr.D.C.Dave, learned Senior Advocate appearing with Mr.Jigar Patel for the appellant submitted that for the purpose of deciding present controversy, relevant provisions are as under:- Entry 185 (i) Vegetable non essential oils other than hydrogenated Vegetable oil. 185 (ii) Edible oil. 3.1 He further contended that if we look at the aforesaid entries, the product in question Crude Degummed Soyabean Oil does not fall under Entry 185 (i) and it falls under Entry 185 (ii). He submitted that Soyabean, itself, is an oil and he has relied upon the decision of the Apex Court in the case of Champaklal H. Thakkar and Others v. State of Gujarat reported in (1980) 4 SCC 329 , wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #39;s Third New International Dictionary (1966 Edition) the word 'oil' has different connotations in different situations but in the context of item 5 afore-said the meaning to be given to it would be: Any of various substances that typically are unctuous, viscous, combustible liquids or solids easily liquefiable on warming and are not miscible with water but are soluble in ether, naphtha, and often alcohol and other organic solvents, that leave a greasy not necessarily permanent stain (as on paper or cloth), that may be of animal, vegetable, mineral, or synthetic origin, and that are used according to their types chiefly as lubricants, fuels and illuminants, as food, in soap and candles, and in perfumes and flavouring materia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew of above observations, he submitted that only because of the fact that some process is required to be made, it will not change the nature of the product in question and it is required to be treated as falling under Entry 185 (ii) i.e. edible oil. 4. On the other hand, learned AGP, Mr.Vora submitted that since the process was required to be done on the product in question, it cannot be considered as an item falling under Entry 185 (ii). He further submitted that the product in question cannot be consumed in the form in which it is imported. He also submitted that only because the custom authority has considered it to be an edible oil, it is not binding to other authorities. 5. We have heard learned counsel for the appellant and lea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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