https://www.taxtmi.com/caselaws?id=154546 Crude rice bran oil was held not to qualify as an edible oil for concessional inter-State sales tax, because the applicable food standards showed it became fit for human consumption only after refining; the dealer also failed to establish that the oil sold was refined, so the general tax rate applied. The writ petition was rejected as the assessment order was appealable and an effective statutory remedy existed before the appellate authorities and Tribunal. The departmental communication of 4 February 1982 was not quashed because it had no force of law, was not binding on the assessing authority, and was not shown to have formed the basis of the assessment. en-us Fri, 14 Sep 1984 00:00:00 +0530 Fri, 23 Aug 2013 15:10:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154546 Crude rice bran oil was held not to qualify as an edible oil for concessional inter-State sales tax, because the applicable food standards showed it became fit for human consumption only after refining; the dealer also failed to establish that the oil sold was refined, so the general tax rate applied. The writ petition was rejected as the assessment order was appealable and an effective statutory remedy existed before the appellate authorities and Tribunal. The departmental communication of 4 February 1982 was not quashed because it had no force of law, was not binding on the assessing authority, and was not shown to have formed the basis of the assessment. Case-Laws VAT and Sales Tax Fri, 14 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154546