https://www.taxtmi.com/caselaws?id=88768 Rice bran oil was held not to fall within the statutory expression "vegetable oil" because the Cess Act did not define that term and the Court read it in light of Section 3(h) of the Development Board Act and the legislation's object of supporting the oilseeds and vegetable oils industry. The Court treated rice bran as a milling by-product, noted that rice bran oil is obtained by solvent extraction, and relied on the fact that it is not fit for human consumption; on that basis, rice bran oil was excluded from the ambit of "vegetable oil" under the relevant definition, and the assessee succeeded. en-us Thu, 19 Feb 1998 00:00:00 +0530 Wed, 21 Sep 2011 11:32:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88768 Rice bran oil was held not to fall within the statutory expression "vegetable oil" because the Cess Act did not define that term and the Court read it in light of Section 3(h) of the Development Board Act and the legislation's object of supporting the oilseeds and vegetable oils industry. The Court treated rice bran as a milling by-product, noted that rice bran oil is obtained by solvent extraction, and relied on the fact that it is not fit for human consumption; on that basis, rice bran oil was excluded from the ambit of "vegetable oil" under the relevant definition, and the assessee succeeded. Case-Laws Indian Laws Thu, 19 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88768