https://www.taxtmi.com/caselaws?id=205591 Bakery margarine was treated as edible oil for the Kerala General Sales Tax Act because the product is made from vegetable and hydrogenated oils, serves as a butter substitute, and is used in bakery and confectionery items for human consumption. The Court also relied on the Government circular, which read the reduced-rate category of edible oil broadly and treated refined or hydrogenated oils as illustrative rather than exhaustive. On that basis, margarine was not excluded merely because it is mainly used in bakery products, and it qualified for the concessional tax rate of 4%. en-us Wed, 07 Sep 2011 00:00:00 +0530 Fri, 04 Jul 2014 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205591 Bakery margarine was treated as edible oil for the Kerala General Sales Tax Act because the product is made from vegetable and hydrogenated oils, serves as a butter substitute, and is used in bakery and confectionery items for human consumption. The Court also relied on the Government circular, which read the reduced-rate category of edible oil broadly and treated refined or hydrogenated oils as illustrative rather than exhaustive. On that basis, margarine was not excluded merely because it is mainly used in bakery products, and it qualified for the concessional tax rate of 4%. Case-Laws VAT and Sales Tax Wed, 07 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205591