https://www.taxtmi.com/caselaws?id=73937 Cess under Section 3 of the Vegetable Oils Cess Act, 1983 was considered in relation to oil extracted from rice bran, with the applicable definition taken from the National Oil Seeds and Vegetable Oils Development Board Act, 1983. Rice bran was treated as a by-product of rice polishing and not as vegetable material, an oilseed, or an oil-bearing material of plant origin, so oil produced from it did not fall within the statutory basis for cess liability. The preliminary objection based on want of registration of the association was rejected in view of the widened concept of locus standi, leaving the cess demand unsustainable on the stated subject. en-us Tue, 22 Dec 1987 00:00:00 +0530 Sat, 28 Jan 2012 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73937 Cess under Section 3 of the Vegetable Oils Cess Act, 1983 was considered in relation to oil extracted from rice bran, with the applicable definition taken from the National Oil Seeds and Vegetable Oils Development Board Act, 1983. Rice bran was treated as a by-product of rice polishing and not as vegetable material, an oilseed, or an oil-bearing material of plant origin, so oil produced from it did not fall within the statutory basis for cess liability. The preliminary objection based on want of registration of the association was rejected in view of the widened concept of locus standi, leaving the cess demand unsustainable on the stated subject. Case-Laws Indian Laws Tue, 22 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73937