https://www.taxtmi.com/caselaws?id=159130 De-oiled rice bran cake was treated as the same commercial commodity as rice bran because the de-oiling process removed only oil and did not create a new product with different essential character or use. In a fiscal classification dispute, the common parlance test applies only where the entry is unclear, and where two interpretations are possible the one favouring the assessee is preferred. As the Schedule specifically covered rice bran and rice bran oil, the residuary entry could not be used to classify de-oiled rice bran cake separately. The commodity was therefore covered by entry 8(iii) of Part C of the Second Schedule, and the Commissioner's clarification was quashed. en-us Tue, 17 Mar 1998 00:00:00 +0530 Sat, 16 Nov 2013 11:37:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159130 De-oiled rice bran cake was treated as the same commercial commodity as rice bran because the de-oiling process removed only oil and did not create a new product with different essential character or use. In a fiscal classification dispute, the common parlance test applies only where the entry is unclear, and where two interpretations are possible the one favouring the assessee is preferred. As the Schedule specifically covered rice bran and rice bran oil, the residuary entry could not be used to classify de-oiled rice bran cake separately. The commodity was therefore covered by entry 8(iii) of Part C of the Second Schedule, and the Commissioner's clarification was quashed. Case-Laws VAT and Sales Tax Tue, 17 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159130