https://www.taxtmi.com/caselaws?id=153028 A taxing entry using the disjunctive phrase "vegetable and edible oils" was construed according to its plain meaning, so a commodity needed to satisfy either description, not both, to fall within the entry. As cotton seed oil was undisputedly vegetable oil, it was held to be covered by entry No. 7 of Part III of Schedule II to the M.P. General Sales Tax Act, 1958, and therefore taxable under that entry. en-us Thu, 11 Dec 1980 00:00:00 +0530 Tue, 16 Jul 2013 14:20:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153028 A taxing entry using the disjunctive phrase "vegetable and edible oils" was construed according to its plain meaning, so a commodity needed to satisfy either description, not both, to fall within the entry. As cotton seed oil was undisputedly vegetable oil, it was held to be covered by entry No. 7 of Part III of Schedule II to the M.P. General Sales Tax Act, 1958, and therefore taxable under that entry. Case-Laws VAT and Sales Tax Thu, 11 Dec 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153028