https://www.taxtmi.com/caselaws?id=155935 The Andhra Pradesh High Court confirmed the Sales Tax Appellate Tribunal's decision to classify cotton seed sludge oil and cotton seed acid oil as vegetable oils under entry 128 of the Andhra Pradesh General Sales Tax Act. The Court held that the entry encompasses all vegetable oils, not just edible ones, as the listed oils are illustrative. Therefore, the oils in question, being residues of refined cotton seed oil, qualified as vegetable oils under the broad language of the entry. The Court dismissed the State's challenge and upheld the lower tax rate for these oils. en-us Wed, 15 Apr 1987 00:00:00 +0530 Wed, 11 Sep 2013 11:46:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155935 The Andhra Pradesh High Court confirmed the Sales Tax Appellate Tribunal's decision to classify cotton seed sludge oil and cotton seed acid oil as vegetable oils under entry 128 of the Andhra Pradesh General Sales Tax Act. The Court held that the entry encompasses all vegetable oils, not just edible ones, as the listed oils are illustrative. Therefore, the oils in question, being residues of refined cotton seed oil, qualified as vegetable oils under the broad language of the entry. The Court dismissed the State's challenge and upheld the lower tax rate for these oils. Case-Laws VAT and Sales Tax Wed, 15 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155935