New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (8) TMI 634 - GUJARAT HIGH COURT

2016 (8) TMI 634 - GUJARAT HIGH COURT - TMI - Rate 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, t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

gly, 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 reference, the Tribunal has referred following question of law for our consideration under Secti .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ujarat Sales Tax Act, 1969 (for short, the Act ). The appellant is dealing in business of reselling edible oil. The product in dispute is Crude Degummed Soyabean Oil . An issue had arisen before the Tribunal as to whether the above product was covered by entry 185 (i) of Schedule II Part A of the Act or whether it would fall under entry 185 (ii) of the said Schedule. The Tribunal by judgment dated 21/10/1999 in revision application No.30 of 1997 held that the product (Crude Degummed Soyabean), w .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 deci .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

, whether it is an employment in an oil mill or not. The only argument advanced on behalf of the appellants in this connection is, as it was before the two courts below, that vanaspati is a form of ghee which is not an oil; and this contention we find to be without force. Vanaspati, in our opinion, is essentially an oil although it is a different kind of oil than that oil (be it rapeseed oil, cotton-seed oil, ground-nut oil, soya-bean oil or any other oil) which forms its basic ingredient. Oil w .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ionary meaning may well be pressed into service for interpreting the term 'oil mill'. According to Webster'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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s also taken us through the judgment of the Tribunal wherein it is observed as under:- 8. ................... It is true that the said product was imported from foreign buyers and under the Central Excise Tariff Chapter 1503.10 which deals with specified fixed edible oil and soyabean oil exemption from custom's duty was granted on import of vegetable oils (edible grade) other than coconut oil. So as per the Central enactment, soyabean oil irrespective of edible or non-edible was treated as f .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ble oil. The definition explicitly makes it clear that the processing of oil was not necessary for treating it as an edible oil if an oil could be used directly for human consumption. It would be thus clear that even a crude oil can be said to be an edible oil if it is found that it can be used for human consumption directly. 3.4 In view 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 ques .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version