https://www.taxtmi.com/caselaws?id=151114 In construing a taxing entry, the common and commercial parlance test applied: "vegetable non-essential oils" was read to exclude only essential oils, not all edible oils. Groundnut and linseed oils, being vegetable fixed oils rather than essential oils, fell within entry 6A and were taxable under the Bombay Sales Tax Act, 1959. On the penalty issue, the record showed service of notice and an opportunity of hearing, and the admitted failure to file returns satisfied section 36(2)(c); the briefness of the order did not invalidate it where the statutory conditions were met. The assessment and penalty were upheld. en-us Wed, 07 Jan 1976 00:00:00 +0530 Thu, 30 May 2013 15:26:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151114 In construing a taxing entry, the common and commercial parlance test applied: "vegetable non-essential oils" was read to exclude only essential oils, not all edible oils. Groundnut and linseed oils, being vegetable fixed oils rather than essential oils, fell within entry 6A and were taxable under the Bombay Sales Tax Act, 1959. On the penalty issue, the record showed service of notice and an opportunity of hearing, and the admitted failure to file returns satisfied section 36(2)(c); the briefness of the order did not invalidate it where the statutory conditions were met. The assessment and penalty were upheld. Case-Laws VAT and Sales Tax Wed, 07 Jan 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151114