https://www.taxtmi.com/caselaws?id=157617 A concessional sales tax notification for oils produced from specified oilseeds could not be extended to oil extracted from oil-cakes by solvent process, because oil-cakes were a separate raw material and the resulting product was not the same as oil directly produced from sarson, toria, til or taramira. The fiscal concession had to be confined to commodities expressly covered by the notification, and could not be enlarged by implication to a distinct product not specifically included. en-us Tue, 06 Apr 1993 00:00:00 +0530 Tue, 08 Oct 2013 16:58:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157617 A concessional sales tax notification for oils produced from specified oilseeds could not be extended to oil extracted from oil-cakes by solvent process, because oil-cakes were a separate raw material and the resulting product was not the same as oil directly produced from sarson, toria, til or taramira. The fiscal concession had to be confined to commodities expressly covered by the notification, and could not be enlarged by implication to a distinct product not specifically included. Case-Laws VAT and Sales Tax Tue, 06 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157617