https://www.taxtmi.com/caselaws?id=156913 Washed cotton-seed oil was treated as edible oil for sales tax purposes because, where the taxing statutes gave no definition, edibility had to be determined from the governing regulatory and commercial context, including food standards and control orders; the product was found to be oil fit for human consumption after processing, and no further refinery plant requirement was established. Reopening of completed assessments under section 21(1) of the Punjab General Sales Tax Act, 1948 was also described as permissible only where the subordinate order shows illegality or impropriety; a merely different possible view on the material was insufficient. The revisional power was therefore not to be used to reopen completed assessments without jurisdictional basis. en-us Thu, 18 Jul 1991 00:00:00 +0530 Thu, 26 Sep 2013 12:46:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156913 Washed cotton-seed oil was treated as edible oil for sales tax purposes because, where the taxing statutes gave no definition, edibility had to be determined from the governing regulatory and commercial context, including food standards and control orders; the product was found to be oil fit for human consumption after processing, and no further refinery plant requirement was established. Reopening of completed assessments under section 21(1) of the Punjab General Sales Tax Act, 1948 was also described as permissible only where the subordinate order shows illegality or impropriety; a merely different possible view on the material was insufficient. The revisional power was therefore not to be used to reopen completed assessments without jurisdictional basis. Case-Laws VAT and Sales Tax Thu, 18 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156913