https://www.taxtmi.com/caselaws?id=100738 Groundnut oil sold for manufacture of vanaspati qualified for the concessional rate because it was a sale of scheduled goods to be used as a component part of another scheduled product. The Explanation to section 3(3) required only that the article be an identifiable constituent of the finished product; it did not require visual identification. Since the evidence showed groundnut oil was the major constituent of vanaspati and remained scientifically identifiable by chemical tests, the concession applied and the higher rate under section 3(1) did not. en-us Tue, 14 Apr 1970 00:00:00 +0530 Tue, 16 Sep 2025 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100738 Groundnut oil sold for manufacture of vanaspati qualified for the concessional rate because it was a sale of scheduled goods to be used as a component part of another scheduled product. The Explanation to section 3(3) required only that the article be an identifiable constituent of the finished product; it did not require visual identification. Since the evidence showed groundnut oil was the major constituent of vanaspati and remained scientifically identifiable by chemical tests, the concession applied and the higher rate under section 3(1) did not. Case-Laws VAT / Sales Tax Tue, 14 Apr 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100738