https://www.taxtmi.com/caselaws?id=127214 The court ruled in favor of the applicant, determining that Cocogem qualifies as a vegetable oil for sales tax exemption under the old unamended Schedule 11. The decision emphasized that despite a refining process, Cocogem retained its essential nature as a vegetable oil based on its origin and characteristics. The court interpreted legislative intent to exempt unprocessed vegetable oils consumed by the public, excluding more processed or luxury items. Additionally, Cocogem did not meet the criteria of a hydrogenated oil, securing total exemption until a specified date, after which it would be subject to taxation like ordinary vegetable oils. en-us Tue, 24 Jun 1952 00:00:00 +0530 Tue, 05 Mar 2013 16:00:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127214 The court ruled in favor of the applicant, determining that Cocogem qualifies as a vegetable oil for sales tax exemption under the old unamended Schedule 11. The decision emphasized that despite a refining process, Cocogem retained its essential nature as a vegetable oil based on its origin and characteristics. The court interpreted legislative intent to exempt unprocessed vegetable oils consumed by the public, excluding more processed or luxury items. Additionally, Cocogem did not meet the criteria of a hydrogenated oil, securing total exemption until a specified date, after which it would be subject to taxation like ordinary vegetable oils. Case-Laws VAT and Sales Tax Tue, 24 Jun 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127214