Edible oil meaning construed broadly: linseed oil qualifies where it is fit for human consumption, not just locally common use.

Linseed oil was held to fall within the notification's expression "edible oil" because "edible" means fit to be eaten as food, not merely commonly used in a particular local area. The local-use test applied by the revisional authority was rejected as too narrow. On the material referred to, linseed oil was shown to be fit for human consumption and used as food in India, including parts of Uttar Pradesh, supporting inclusion within the notified category.

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Issues: Whether linseed oil is edible oil within the meaning of Notification No. S.T. 117/X-923/1948 dated 8th June, 1948.

Analysis: The expression "edible" was held to mean fit to be eaten as food, and not confined to articles commonly used in the State. The test adopted by the revisional authority, based on common use in Uttar Pradesh, was rejected as erroneous. On the material referred to, linseed oil was shown to be fit for human consumption and to be used as food in India, including in parts of Uttar Pradesh. Earlier local decisions construing "food" in the same general sense supported that interpretation.

Conclusion: Linseed oil is edible oil within the meaning of the notification.

Ratio Decidendi: For the purpose of the notification, "edible" means fit to be eaten as food, and not merely commonly used in the local area.

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