https://www.taxtmi.com/caselaws?id=150863 The High Court of Allahabad held that residual oil left after refining groundnut oil, despite increased impurities and rancidity, retains its classification as groundnut oil. The court ruled that the refining process does not change the essential nature of the oil, emphasizing its commercial usability in soap manufacturing. The residual oil, although unfit for human consumption, should be taxed at 1% as groundnut oil, following the precedent that the refining process does not alter the fundamental nature of the oil. en-us Wed, 11 Sep 1974 00:00:00 +0530 Thu, 23 May 2013 16:50:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150863 The High Court of Allahabad held that residual oil left after refining groundnut oil, despite increased impurities and rancidity, retains its classification as groundnut oil. The court ruled that the refining process does not change the essential nature of the oil, emphasizing its commercial usability in soap manufacturing. The residual oil, although unfit for human consumption, should be taxed at 1% as groundnut oil, following the precedent that the refining process does not alter the fundamental nature of the oil. Case-Laws VAT and Sales Tax Wed, 11 Sep 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150863