https://www.taxtmi.com/caselaws?id=99214 Hydrogenated groundnut oil did not lose its essential identity as groundnut oil merely because refining or hydrogenation improved its keeping quality and stability; it remained oil derived from groundnut, so the deduction under rule 18(2) was available. Freight charges, however, were not deductible under rule 5(1)(g) because the invoices did not show freight as separately charged and outside the sale price in the manner required by the rule. The assessee therefore obtained relief on the groundnut oil deduction claim but failed on the freight deduction claim. en-us Tue, 18 Oct 1960 00:00:00 +0530 Sat, 07 Dec 2013 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99214 Hydrogenated groundnut oil did not lose its essential identity as groundnut oil merely because refining or hydrogenation improved its keeping quality and stability; it remained oil derived from groundnut, so the deduction under rule 18(2) was available. Freight charges, however, were not deductible under rule 5(1)(g) because the invoices did not show freight as separately charged and outside the sale price in the manner required by the rule. The assessee therefore obtained relief on the groundnut oil deduction claim but failed on the freight deduction claim. Case-Laws VAT and Sales Tax Tue, 18 Oct 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99214