https://www.taxtmi.com/caselaws?id=155523 An industrial definition in a taxing statute must be construed strictly according to its express terms, and a unit cannot be brought within the category of an "edible oil unit" merely because its finished product is edible oil. Refining washed cotton seed oil, which had already been treated as non-edible oil, did not amount to refining edible oil within the statutory definition, and the specified activity requirements were not met. The Bombay High Court therefore held that the refining activity was outside the definition, while granting relief only to that limited extent and leaving the petitioners' other eligible activities unaffected. en-us Thu, 11 Dec 1986 00:00:00 +0530 Thu, 05 Sep 2013 11:55:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155523 An industrial definition in a taxing statute must be construed strictly according to its express terms, and a unit cannot be brought within the category of an "edible oil unit" merely because its finished product is edible oil. Refining washed cotton seed oil, which had already been treated as non-edible oil, did not amount to refining edible oil within the statutory definition, and the specified activity requirements were not met. The Bombay High Court therefore held that the refining activity was outside the definition, while granting relief only to that limited extent and leaving the petitioners' other eligible activities unaffected. Case-Laws VAT and Sales Tax Thu, 11 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155523